https://penerbitgoodwood.com/index.php/Jakman/issue/feedJurnal Akuntansi, Keuangan, dan Manajemen2025-09-02T09:42:02+07:00Yuliansyahadmin@penerbitgoodwood.comOpen Journal Systems<p style="text-align: justify;">SINTA 3 | Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.</p>https://penerbitgoodwood.com/index.php/Jakman/article/view/3564Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung 2025-03-19T10:46:05+07:00Dhenita Elviradhenitaelvira@yahoo.co.idAndi Suryaandi.surya64@gmail.comYudhinanto Yudhinanto yudhi@umitra.ac.idRenandi Renandi renandi@umitra.ac.idMaria Septijantini Aliemaria_alie@umitra.ac.idHasbullah Hasbullah hasbullah@umitra.ac.idEka Travilta Oktariaekatravilta@umitra.ac.id<p><strong>Purpose: </strong>This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume.</p> <p><strong>Methodology/alpproalch: </strong>The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests.</p> <p><strong>Results/findings: </strong>The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables<em>, </em><em>e-commerce and e-payment</em><em>.</em> But, in use <em>mobile marketing</em> by UMKM MDH the results did not have a significant effect.</p> <p><strong>Conclusions:</strong> Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect.</p> <p><strong>Limitaltions: </strong>This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr.</p> <p><strong>Contribution: </strong>This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL</p>2025-09-26T00:00:00+07:00Copyright (c) 2025 Dhenita Elvira, Andi Surya, Yudhinanto Yudhinanto , Renandi Renandi , Maria Septijantini Alie, Hasbullah Hasbullah , Eka Travilta Oktariahttps://penerbitgoodwood.com/index.php/Jakman/article/view/4514Work-Life Balance as a Mediator of Job Satisfaction among Indonesian Expatriates2025-05-07T08:34:46+07:00Deske W. Mandagideskemandagi@unklab.ac.idCitra Adriana Gerungan42310005@student.unklab.ac.idRonny H. Waleanrwalean@unklab.ac.id<p><strong>Purpose:</strong> Expatriate job satisfaction has emerged as a critical topic in the context of increasing global workforce mobilities. This study aims to understand how lifestyle, job security, and work-life balance affect the job satisfaction of Indonesian expatriates living and working in Thailand.</p> <p><strong>Methodology/approach:</strong> A quantitative research method was employed. A survey with structured questionnaires was administered to 200 Indonesian expatriates who had worked in Thailand for more than one year. The data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to examine the relationships between the factors.</p> <p><strong>Results:</strong> The study found that lifestyle, job security, and work-life balance all have a positive and significant impact on job satisfaction. It also showed that work-life balance plays an important role in connecting lifestyle and job security to the overall job satisfaction.</p> <p><strong>Conclusions:</strong> Non-financial factors such as a good lifestyle, feeling secure in one’s job, and having a balance between work and personal life are very important for Indonesian expatriates’ job satisfaction. Employers and decision-makers should seriously consider these factors.</p> <p><strong>Limitations:</strong> The study only focused on Indonesian expatriates in Thailand who had worked there for more than a year; therefore, the results might not apply to all expatriates or other countries.</p> <p><strong>Contribution:</strong> This study provides insights for employers, HR professionals, and policymakers in Indonesia on improving job satisfaction and reducing the need for skilled workers to move abroad. It adds to the fields of international human resource management and expatriate studies.</p>2025-09-02T00:00:00+07:00Copyright (c) 2025 Deske W. Mandagi, Citra Adriana Gerungan, Ronny H. Waleanhttps://penerbitgoodwood.com/index.php/Jakman/article/view/4570Pengaruh Kebijakan Harga, Citra Merek, dan Kualitas Produk terhadap Kepuasan Pelanggan Telkomsel 2025-05-05T07:59:10+07:00Nurfadilah Ilanurfadilah291003@gmail.comSyamsul Bahri Dg. Paranisyamsulbahridgparani@gmail.ComRosida P. Adamrosida_adam@yahoo.co.idMuh. Riswandi PalawaWandirisan@gmail.com<p><strong>Purpose: </strong>This study aims to analyze the influence of price policy, brand image, and product quality on customer satisfaction among Telkomsel card users in Palu City.</p> <p><strong>Research Methodology: </strong>This study used a quantitative approach with non-probability sampling, specifically purposive sampling, involving 120 respondents. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 30.</p> <p><strong>Results</strong>: Price policy, brand image, and product quality each had a significant partial effect on customer satisfaction. Simultaneously, all the independent variables significantly influenced customer satisfaction.</p> <p><strong>Conclusion: </strong>The study concludes that improving price policies, strengthening brand image, and ensuring consistent product quality are essential strategies for enhancing customer satisfaction. Companies that prioritize these aspects are more likely to build stronger customer loyalty and maintain their competitiveness in the telecommunications industry.</p> <p><strong>Limitations: </strong>This study only examined price policy, brand image, and product quality, while other factors potentially affecting customer satisfaction were not analyzed. Additionally, the research was conducted only in Palu City, which limited its scope.</p> <p><strong>Contribution: </strong>This study demonstrates that price policy, brand image, and product quality significantly affect customer satisfaction. The findings can assist companies in formulating effective strategies and serve as a reference for future studies.</p>2025-09-09T00:00:00+07:00Copyright (c) 2025 Nurfadilah Ila, Syamsul Bahri Dg. Parani, Rosida P. Adam, Muh. Riswandi Palawahttps://penerbitgoodwood.com/index.php/Jakman/article/view/4768Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu2025-06-12T08:33:40+07:00Rindi Exi Putrarindiexip@gmail.comNurna Azizanurna_aziza@unib.ac.id<p><strong>Purpose: </strong>This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City.</p> <p><strong>Methodology/approach: </strong>This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs.</p> <p><strong>Results: </strong>The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems.</p> <p><strong>Conclusion: </strong>Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system.</p> <p><strong>Limitations: </strong>The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector.</p> <p><strong>Contribution: </strong>This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.</p>2025-09-18T00:00:00+07:00Copyright (c) 2025 Rindi Exi Putra, Nurna Azizahttps://penerbitgoodwood.com/index.php/Jakman/article/view/4413Dampak Literasi Keuangan dan Bias Kognitif terhadap Keputusan Investasi: Sebuah Analisis2025-05-15T14:00:05+07:00Christy Jonathanchristy.jonathan@student.pradita.ac.idBayu Laksma Pradanabayu.laksma@pradita.ac.id<p><strong>Purpose: </strong>This study intends to investigate how financial literacy and cognitive biases, namely overconfidence and availability bias, influence investment decisions in the stock market.</p> <p><strong>Methodology/approach: </strong>This research targeted stock investors in Jakarta, accumulating 141 responses via Google Forms survey distributed on social media. Responses were collected between October 2024 - December 2024 using purposive sampling. Data were examined by utilizing SmartPLS 3.</p> <p><strong>Results/findings:</strong> The findings reveal that financial literacy and cognitive biases positively influence stock investment decisions. Furthermore, this research also displays that overconfidence bias moderates the relationship between financial literacy and investment decision, exhibiting negative impact.</p> <p><strong>Conclusion: </strong>This study concludes that financial literacy and cognitive biases depict a significant role in forming investment decisions, emphasizing the importance for improved financial education to mitigate biases.</p> <p><strong>Limitations: </strong>This study concentrates on a particular age group of investors in Jakarta, restricting its generalizability to the broader population of Indonesian investors.</p> <p><strong>Contribution: </strong>This study enriches existing literature on investment decisions by highlighting the moderating role of overconfidence bias. Additionally, it underscores the importance of enhancing financial literacy in Indonesia to optimize investment decisions and reduce unnecessary losses.</p>2025-09-03T00:00:00+07:00Copyright (c) 2025 Christy Jonathan, Bayu Laksma Pradanahttps://penerbitgoodwood.com/index.php/Jakman/article/view/4562Pengaruh Faktor Organisasi dan Individu Terhadap Kinerja Perawat Melalui Employee Well-Being2025-05-05T11:59:14+07:00Niken Syitharininiken.syitharini@gmail.comHendra Achmadihendra.achmadi@uph.edu<p><strong>Purpose: </strong>This study aimed to analyze the effects of internal service quality, job satisfaction, job commitment, and supervisor support on job performance, with employee well-being as a mediating variable.</p> <p><strong>Methodology/approach: </strong>This research used a quantitative method with a Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique. The sample used in this study consists of 148 nurses. Data were collected using an online questionnaire.</p> <p><strong>Results: </strong>The results of the study show that internal service quality has a significant positive effect on job satisfaction, job commitment, and employee well-being. Job satisfaction, job commitment, supervisor support, and employee well-being significantly and positively affect job performance. Job satisfaction has an indirect positive effect on job performance through employee well-being. Job commitment and supervisor support have positive but insignificant indirect effects on job performance through employee well-being. The mediation analysis results show that employee well-being partially mediates the effect of job satisfaction on job performance.</p> <p><strong>Conclusion: </strong>Improving internal service quality, job satisfaction, commitment, supervisor support, and employee well-being can enhance nurses' performance.</p> <p><strong>Limitations: </strong>This study used online data collection without supervision, the sample was limited to a single hospital, and there were other external factors not captured in the model.</p> <p><strong>Contribution: </strong>This study contributes to hospital management by improving nurses performance through enhancing internal service quality, job satisfaction, supervisor support, commitment, and employee well-being.</p>2025-09-03T00:00:00+07:00Copyright (c) 2025 Niken Syitharini, Hendra Achmadihttps://penerbitgoodwood.com/index.php/Jakman/article/view/4622Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index2025-05-19T14:55:47+07:00Ingkak Chintya Wangsihchintya.wangsih@gmail.comRosidawaty Rosidawatyrosidawaty0@gmail.comAndika Mugi Gumilangandikamg@unimar.ac.idTanti Septianichintya.wangsih@gmail.comZulfikar Ikhsan Panerayakahyan@gmail.com<p><strong>Purpose: </strong>This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII).</p> <p><strong>Methodology/approach: </strong>This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software.</p> <p><strong>Results/findings: </strong>The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance.</p> <p><strong>Conclusions: </strong>Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance.</p> <p><strong>Limitations: </strong>This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information.</p> <p><strong>Contribution: </strong>This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.</p>2025-09-16T00:00:00+07:00Copyright (c) 2025 Ingkak Chintya Wangsih, Rosidawaty Rosidawaty, Andika Mugi Gumilang, Tanti Septiani, Zulfikar Ikhsan Panehttps://penerbitgoodwood.com/index.php/Jakman/article/view/4888Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry2025-06-30T11:33:57+07:00Michael Michaelmichael@pradita.ac.idWilliam Widjajawilliam.widjaja@pradita.ac.idFebryanti Simonfebryanti.simon@pradita.ac.id<p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Purpose: </span></strong><span lang="EN-ID" style="font-size: 11.0pt;">This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector.</span></p> <p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Methodology/approach: </span></strong><span lang="EN-ID" style="font-size: 11.0pt;">The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12.</span></p> <p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on</span></strong><span lang="EN-ID" style="font-size: 11.0pt;"> business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage.</span></p> <p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Conclusions: </span></strong><span lang="EN-ID" style="font-size: 11.0pt;">This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management.</span></p> <p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Limitations: </span></strong><span lang="EN-ID" style="font-size: 11.0pt;">The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors.</span></p> <p style="margin: 0cm; text-align: justify;"><strong><span lang="EN-ID" style="font-size: 11.0pt;">Contribution: </span></strong><span lang="EN-ID" style="font-size: 11.0pt;">This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.</span></p>2025-09-24T00:00:00+07:00Copyright (c) 2025 Michael Michael, William Widjaja, Febryanti Simonhttps://penerbitgoodwood.com/index.php/Jakman/article/view/4245Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG 2025-05-23T15:32:07+07:00Rifda Nadifahrifda22001@mail.unpad.ac.idMuhammad Dahlandahlanm2004@yahoo.comSofik Handoyosofik.handoyo@unpad.ac.id<p><strong>Purpose:</strong> This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands.</p> <p><strong>Methodology/Approach:</strong> A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition.</p> <p><strong>Results/Findings:</strong> The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study.</p> <p><strong>Conclusions:</strong> The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity.</p> <p><strong>Limitations:</strong> This study is limited to five EU countries and a single observation period, restricting the generalizability of the results.</p> <p><strong>Contribution:</strong> The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.</p>2025-09-22T00:00:00+07:00Copyright (c) 2025 Rifda Nadifah, Muhammad Dahlan, Sofik Handoyohttps://penerbitgoodwood.com/index.php/Jakman/article/view/4519The Interplay of Social Media Marketing, Brand Trust, Customer Satisfaction and Loyalty2025-04-28T10:21:28+07:00Ronny H. Waleanrwalean@unklab.ac.idNancy Margaretha Rantung42310017@student.unklab.ac.idDeske W. Mandagideskemandagi@unklab.ac.id<p><strong>Purpose: </strong>This study aims to understand how social media marketing (SMM) affects customer satisfaction and loyalty in the context of emerging e-commerce markets, with a particular focus on the mediating role of brand tr</p> <p><strong>Purpose:</strong> This study aimed to understand how social media marketing (SMM) affects customer satisfaction and loyalty in emerging e-commerce markets, with a particular focus on the mediating role of brand trust.</p> <p><strong>Methodology/approach:</strong> This study used a quantitative correlational research design. Data were collected through an online survey of 182 active users of a leading Indonesian e-commerce platform. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software to examine the relationships between SMM, brand trust, customer satisfaction, and loyalty.</p> <p><strong>Results:</strong> The study found that SMM had a significant positive impact on brand trust. In turn, brand trust positively influences customer satisfaction and loyalty. Furthermore, brand trust is a critical mediating variable that strengthens the relationship between SMM and customer outcomes.</p> <p><strong>Conclusions:</strong> Building brand trust through effective social media engagement is essential for enhancing customer satisfaction and loyalty in e-commerce brands. SMM strategies that foster trust can serve as powerful tools for achieving long-term consumer retention in competitive digital marketplaces.</p> <p><strong>Limitations:</strong> This study focused solely on Indonesian users of a single e-commerce platform, which may limit the generalizability of the findings to other markets or platforms.</p> <p><strong>Contribution:</strong> This study provides practical insights for marketers, digital strategists, and e-commerce businesses aiming to strengthen consumer relationships. This study contributes to a broader understanding of how social media engagement can be leveraged to build trust and drive loyalty in rapidly growing online markets.</p> <p>ust.</p> <p><strong>Methodology/approach: </strong>A quantitative correlational research design was used. Data were collected through an online survey of 182 active users of a leading e-commerce platform in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS software to examine the relationships between SMM, brand trust, customer satisfaction, and loyalty.</p> <p><strong>Results/findings: </strong>The study found that SMM has a significant positive impact on brand trust. In turn, brand trust positively influences both customer satisfaction and customer loyalty. Furthermore, brand trust acts as a critical mediating variable that strengthens the relationship between SMM and customer outcomes.</p> <p><strong>Conclusions: </strong>Building brand trust through effective social media engagement is essential for enhancing customer satisfaction and loyalty in e-commerce. SMM strategies that foster trust can serve as powerful tools for achieving long-term consumer retention in competitive digital markets.</p> <p><strong>Limitations: </strong>The study focused solely on Indonesian users of a single e-commerce platform, which may limit the generalizability of the findings to other markets or platforms.</p> <p><strong>Contribution: </strong>This study provides practical insights for marketers, digital strategists, and e-commerce businesses aiming to deepen consumer relationships. It contributes to the broader understanding of how social media engagement can be leveraged to build trust and drive loyalty in rapidly growing online markets.</p>2025-09-02T00:00:00+07:00Copyright (c) 2025 Ronny H. Walean, Nancy Margaretha Rantung, Deske W. Mandagihttps://penerbitgoodwood.com/index.php/Jakman/article/view/4592Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan2025-05-19T15:00:04+07:00Mohammad Athian Mananmohammadathian@malahayati.ac.idLestari Wuryantilestariwuryanti@malahayati.ac.idEuis Mufahamaheuis@malahayati.ac.id<p><strong>Purpose: </strong>This study aims to investigate the effect of Green Accounting and Green Intellectual Capital on the firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period.</p> <p><strong>Methodology/approach: </strong>This research adopts a descriptive quantitative approach, utilizing secondary data obtained from annual and sustainability reports. The study population comprises 134 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 94 firms were selected using purposive sampling based on specific criteria. Data analysis is performed using SPSS version 23, applying panel data regression methods. Firm value is represented by Tobin’s Q, Green Accounting is evaluated through environmental disclosure indicators, and Green Intellectual Capital is measured using human, structural, and relational capital proxies.</p> <p><strong>Results/findings: </strong>The findings indicate that both Green Accounting and Green Intellectual Capital have a positive and significant effect on firm value. These results suggest that companies that are transparent about environmental practices and strategically manage intellectual resources are better valued in the market.</p> <p><strong>Conclutions</strong>: Green Accounting and Green Intellectual Capital have a significant positive impact on firm value. Environmental transparency and effective management of intellectual resources enhance market perception, reflecting higher value for manufacturing firms in Indonesia during the 2019–2023 period.</p> <p><strong>Limitations: </strong>The study only focused on listed manufacturing companies and used publicly available secondary data.</p> <p><strong>Contribution: </strong>This research enriches the understanding of sustainability practices' role in increasing firm value, especially in emerging markets.</p>2024-09-25T00:00:00+07:00Copyright (c) 2025 Mohammad Athian Manan, Lestari Wuryanti, Euis Mufahamahhttps://penerbitgoodwood.com/index.php/Jakman/article/view/4788Analisis Keputusan Konsumen: Kesadaran Merek, Kualitas Produk, dan Strategi Penetapan Harga Bisnis Syariah2025-06-12T07:56:20+07:00Novita Nadiya Putrialmal@radenintan.ac.idErsi Sisdiantoersisisdianto@radenintan.ac.idYeni Susantialmal@radenintan.ac.id<table> <tbody> <tr> <td> <p><strong>Purpose</strong><strong>:</strong> This study examines the impact of brand awareness, product quality, and pricing strategy on consumer purchasing decisions at Outlet Binaan Aksesmu (OBA) Stock Point in Tanjung Senang, Bandar Lampung. It also explores how Islamic business ethics enhance these factors, providing insights for OBA to align policies with Islamic principles of balanced effort and trust (tawakal).</p> <p><strong>Research Methodology</strong><strong>:</strong> A quantitative survey method was employed, with data collected from 530 OBA Stock Point outlets in Tanjung Senang. Accidental sampling was used, selecting respondents based on accessibility. Data were analyzed using Partial Least Squares (PLS) version 3.2. Results – Brand awareness, product quality, and pricing strategy significantly and positively influence consumer purchasing decisions at OBA Stock Point.</p> <p><strong>Conclusion</strong><strong>s: </strong>The study confirms the importance of these three factors in shaping consumer choices while highlighting the reinforcing role of Islamic business ethics.</p> <p><strong>Limitations</strong>: Findings are based on self-reported survey data, which may reflect subjective biases. The study’s scope is limited to one location, reducing generalizability. Data quality may also be influenced by external constraints, such as time limitations during questionnaire completion.</p> <p><strong>Contribution</strong><strong>: </strong>This research uniquely integrates Islamic ethical values into consumer behavior analysis, offering theoretical and practical insights for businesses operating within Islamic frameworks. It advances academic discourse while guiding policy development for faith-based marketing strategies.</p> </td> </tr> </tbody> </table>2025-09-19T00:00:00+07:00Copyright (c) 2025 Novita Nadiya Putri, Ersi Sisdianto, Yeni Susantihttps://penerbitgoodwood.com/index.php/Jakman/article/view/4453Peran Live Streaming, Flash Sale, dan Gratis Ongkir pada Pembelian Impulsif Gen Z 2025-04-16T11:17:31+07:00Dea Pravitasarideaprvtasri@gmail.comIra Nuriya Santiiranuria80@gmail.comAdfiyani Fadjaradfiyanifadjar@gmail.comWiri WirastutiWirimuchtar@gmail.com<p><strong>Purpose: </strong>This study explores the effects of live streaming, flash sales, and the free shipping tagline on Gen Z consumers impulse purchases of facetology products at Shopee.</p> <p><strong>Research Methodology: </strong>Purposive sampling is one of the quantitative sampling strategies used in this study. In this study, the sample comprised 120 respondents. A Likert scale was used as a measurement tool in a questionnaire used to collect data SPSS.</p> <p><strong>Results: </strong>The results of this study show that live streaming, flash sales, and the free shipping tagline, both partially and stimulatingly, contribute to and have a positive impact on impulse purchases. Marketing strategies using live streaming, flash sales, and free shipping taglines are effective in simulating impulse purchases, based on an R-squared of 58,9%.</p> <p><strong>Conclusion: </strong>This study concludes that interactive promotional tools such as live streaming, limited-time flash sales, and attractive free shipping significantly drive Gen Z consumers’ impulse buying behavior on e-commerce platforms. These strategies enhance consumer engagement and create a sense of urgency that leads to higher spontaneous purchases, particularly of beauty and cosmetic products.</p> <p><strong>Limitations: </strong>Sample capacity is one of the limitations of this study. The resulting findings may not fully reflect the behavior of all Shopee users or beauty product consumers in general.</p> <p><strong>Contribution: </strong>This research examines Generation Z consumer behavior in e-commerce and provides insights that can be used by marketers to develop effective marketing strategies, particularly through the use of live streaming and free shipping tagline promotions to increase the sales of cosmetics products on digital platforms.</p>2025-09-08T00:00:00+07:00Copyright (c) 2025 Dea Pravitasari, Ira Nuriya Santi, Adfiyani Fadjar, Wiri Wirastutihttps://penerbitgoodwood.com/index.php/Jakman/article/view/4566Pengaruh SMM terhadap Pembelian Tidak Terencana Dimediasi Perilaku FoMO pada Aroma Baking2025-05-06T08:37:16+07:00Adiva Nabiladivanabill@gmail.comMaskuri Sutomomaskuri.sutomo@yahoo.comPonirin Ponirinppaidjan@gmail.comMohammad Zeylo Aurizazelo.auriza65@gmail.com<p><strong>Purpose: </strong>This study aims to examine the effect of social media marketing on unplanned purchases, with FoMO behavior as a mediating factor, at Aroma Baking.</p> <p><strong>Research </strong><strong>methodology</strong>: This research uses a quantitative approach with a survey design, with a sample of 105 respondents. The sample was determined using a purposive sampling technique. The data were statistically analyzed using the SEM-PLS method using Smart PLS 4.1.</p> <p><strong>Result</strong><strong>:</strong> This study demonstrates that social media marketing significantly influences unplanned purchases (? = 0.672, p = 0.000) and FoMO behavior (? = 0.954, p = 0.000). FoMO behavior also significantly affects unplanned purchases (? = 0.317, p = 0.000) and mediates the relationship between social media marketing and unplanned purchases (? = 0.303, p = 0.000).</p> <p><strong>Conclusion: </strong>This study shows that social media marketing has a positive and significant effect on unplanned purchases, both directly and through the mediation of FoMO behavior. FoMO is shown to strengthen the relationship between social media marketing and consumers' impulse to buy spontaneously on Aroma Baking products.</p> <p><strong>Limitations:</strong> This research has limitations that need to be considered, namely the object of research is only focused on one UMKM, namely Aroma Baking in Palu City, so that the findings cannot be generalized to similar businesses in other regions or sectors. For this reason, the suggestions in this study are, for companies to examine whether certain age groups or segments are more prone to FoMO and impulse buying, so that marketing strategies can be more targeted.</p> <p><strong>Contribution</strong><strong>:</strong> The findings can be useful as a practical reference for local businesses in Palu and surrounding areas in developing more effective social media-based marketing strategies.</p>2025-09-12T00:00:00+07:00Copyright (c) 2025 Adiva Nabil, Maskuri Sutomo, Ponirin Ponirin, Mohammad Zeylo Aurizahttps://penerbitgoodwood.com/index.php/Jakman/article/view/4648Evaluating GOTO Investment Strategies After Major Investor Exit: DiD Approach2025-06-10T10:57:57+07:00Cindy Hernawatihernawaticindy28@gmail.comRuslan Prijadiruslan.prijadi@ui.ac.id<p><strong>Purpose: </strong>This study tests whether strategic divestment by prominent investors affects the valuation of firms that keep stakes in a high-growth, volatile company, PT?GoTo Gojek Tokopedia?Tbk?(GOTO).</p> <p><strong>Methodology/approach: </strong>A difference-in-differences design compares market performance before and after SoftBank and Alibaba’s exits. Firms retaining GOTO PT?Telkom Indonesia?Tbk?(TLKM) and PT?Astra International?Tbk?(ASII) form the treatment group, while matched non-holders serve as controls. Graphical and statistical checks confirmed parallel trends, validating the model.</p> <p><strong>Results/findings: </strong>Continued GOTO ownership after divestment reduces Tobin’s?Q by 0.291 (p?=?0.093). The Average Treatment Effect on the Treated shows a significant 20.459 point drop in firm value post-event (p?<?0.001). Thus, markets penalized exposure to GOTO, consistent with the signaling hypothesis that major investor exits convey adverse information.</p> <p><strong>Conclusion: </strong>Retaining equity in a volatile firm after high-profile departures poses valuation and reputational risks. Negative market reactions suggest skepticism about GOTO’s prospects and heightened the perceived risk for remaining shareholders. Therefore, the timing and extent of post-divestment exposure warrant careful strategic consideration.</p> <p><strong>Limitations: </strong>The treatment sample is small (two firms), macro sectoral factors are excluded, and data end in Q2?2024, limiting long term inference.</p> <p><strong>Contribution: </strong>By linking ownership signals to firm value in an emerging market context, this study enriches the literature on divestment, signaling, and corporate strategy, demonstrating tangible market costs for stakeholders who remain invested after influential exits.</p>2025-09-23T00:00:00+07:00Copyright (c) 2025 Cindy Hernawati, Ruslan Prijadihttps://penerbitgoodwood.com/index.php/Jakman/article/view/4898Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan2025-06-20T13:04:23+07:00Izza Nur Lathifa Siregarizzanur693@gmail.comNanda Ravenskananda.ravenska@poltek.stialanbandung.ac.idLaksmi Fitriani laksmi.fitriani@poltek.stialanbandung.ac.idSusi Susanti Tindaonshanty.tindaon@poltek.stialanbandung.ac.id<p><strong>Purpose:</strong> Customer satisfaction is a critical benchmark in assessing the performance of state-owned enterprises (SOEs) as it represents public trust and long-term service sustainability. In the electricity sector, performance is measured not only by technical indicators but also by the ability to fulfill customer expectations and deliver perceived value.</p> <p><strong>Methodology/Approach:</strong> The research employed a quantitative explanatory design, surveying 249 customers of PLN UP3 Bandung who had used the contact center service within the last six months, selected using purposive sampling. Data validity and reliability were tested with SPSS, while hypothesis testing and structural modeling were conducted using SEM-PLS with SmartPLS.</p> <p><strong>Results/Findings:</strong> The analysis demonstrates that service quality has a strong and significant influence on perceived value and satisfaction (0.688). Customer expectations also positively affect perceived value (0.241). Moreover, perceived value mediates the influence of both variables on customer satisfaction, with a path coefficient of 0.823. These findings led to the formulation of five strategic initiatives aimed at strengthening customer interaction and improving satisfaction levels at PLN UP3 Bandung.</p> <p><strong>Conclusion</strong><strong>s</strong><strong>:</strong> The study concludes that enhancing service quality and aligning with customer expectations directly and indirectly increases satisfaction through perceived value. Strengthening perceived value contributes to customer loyalty, trust, and sustainable service delivery.</p> <p><strong>Limitations:</strong> The study is limited to one PLN regional unit and a short data collection period.</p> <p><strong>Contribution:</strong> This research provides practical insights for PLN in optimizing service strategies and enriches academic discussions on the mediating role of perceived value in shaping satisfaction.</p>2025-09-26T00:00:00+07:00Copyright (c) 2025 Izza Nur Lathifa Siregar, Nanda Ravenska, Laksmi Fitriani , Susi Susanti Tindaonhttps://penerbitgoodwood.com/index.php/Jakman/article/view/4335Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT2025-03-18T13:11:39+07:00Maria Goreti Malutmariagmalut@unwira.ac.idSusana Purnamasari Basomariagmalut@unwira.ac.idAntonius Yohanes William Timunenomariagmalut@unwira.ac.id<p><strong>Purpose: </strong>This research seeks to examine the impact of the <em>Balanced Scorecard</em> (BSC) on the successful implementation of digital transformation within the company.</p> <p><strong>Methodology/approach: </strong>This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses.</p> <p><strong>Results/findings: </strong>PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth.</p> <p><strong>Conclusion</strong><strong>s</strong><strong>:</strong> The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development.</p> <p><strong>Limitations: </strong>The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators.</p> <p><strong>Contribution: </strong>As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.</p>2025-09-11T00:00:00+07:00Copyright (c) 2025 Maria Goreti Malut; Susana Purnamasari Baso; Antonius Yohanes William Timunenohttps://penerbitgoodwood.com/index.php/Jakman/article/view/4535Pengaruh Kualitas Produk, Persepsi Harga, Desain Interior terhadap Kepuasan Konsumen di Wizzmie2025-05-05T13:26:25+07:00Dennisa Septiani Milanistidennisaseptiani014@gmail.comMuzakir Muzakir muzakir@untad.ac.idPonirin Ponirin ppaidjan@gmail.comAsriadi Asriadi asriadi.masuarang@gmail.com<p><strong>Purpose: </strong>This study aimed to investigate the impact of product quality, perceived price, and interior design on customer satisfaction. In addition, this study aims to contribute to improving customer satisfaction in the restaurant sector.</p> <p><strong>Research methodology: </strong>This study applied quantitative methods with non-probability purposive sampling technique. The sample consisted of 80 respondents. Data were obtained through a questionnaire using a Likert scale. Data analysis was conducted using SPSS version 30.</p> <p><strong>Results: </strong>The results indicate that product quality, price perception, and interior design simultaneously influence customer satisfaction. Product quality has a positive and significant effect on customer satisfaction, as well as price perceptions and interior design which also show a positive and significant effect on customer satisfaction.</p> <p><strong>Conclusion: </strong>This study concludes that product quality, perceived price, and interior design significantly enhance customer satisfaction in the restaurant industry. Product quality has the strongest impact, whereas fair pricing and appealing interior design further strengthen loyalty, making these three factors essential for building sustainable competitiveness.</p> <p><strong>Limitations: </strong>This study has several limitations, including the object of research, which only includes Wizzmie consumers in Palu; therefore, the results cannot be generally applied to all Wizzmie branches in other areas. In addition, this study only focused on three variables, namely product quality, price perception, and interior design, without considering other factors that may also affect customer satisfaction.</p> <p><strong>Contribution: </strong>The findings of this study can be utilized by the management of Wizzmie Palu and other culinary businesses as a basis for improving service quality and marketing strategies.</p>2025-09-12T00:00:00+07:00Copyright (c) 2025 Dennisa Septiani Milanisti, Muzakir Muzakir , Ponirin Ponirin , Asriadi Asriadi https://penerbitgoodwood.com/index.php/Jakman/article/view/4621Faktor- Faktor yang Mempengaruhi Motivasi Kinerja Karyawan dari Perspektif Etika Bisnis Islam2025-06-04T09:00:13+07:00Wiji Rahayu Astutiwrahayu094@gmail.comErsi Sisdiantoersisisdianto@radenintan.ac.idOkta Suprianingsihersisisdianto@radenintan.ac.id<p><strong>Purpose: </strong>This study examines the influence of psychological factors, such as job insecurity and job satisfaction, on the performance of contract employees at Indomaret in Bandar Lampung. Additionally, it analyzes these issues through the lens of Islamic business ethics, emphasizing principles such as justice, security, welfare, and social responsibility in workplace relationships.</p> <p><strong>Research Methodology: </strong>A quantitative approach with a descriptive method was employed. The study population comprised contract employees at Indomaret outlets in Bandar Lampung, Indonesia. Data were collected via questionnaires distributed through purposive sampling and analyzed using SmartPLS to assess the direct effects of job insecurity and satisfaction on employee performance.</p> <p><strong>Results: </strong>Job insecurity negatively and significantly affects employee performance, whereas job satisfaction has a positive and significant impact. From an Islamic ethical perspective, job insecurity is seen not only as an economic issue but also as a test of faith, while job satisfaction encompasses spiritual and moral values, as work is considered worship.</p> <p><strong>Conclusion: </strong>The findings highlight the importance of addressing psychological factors in employee performance and integrating ethical principles into workplace management to foster fairness, productivity, and employee well-being.</p> <p><strong>Limitations: </strong>This study is limited by its focus on a specific region and company, potentially reducing generalizability. Additionally, self-reported data may introduce a subjective bias.</p> <p><strong>Contribution</strong><strong>: </strong>This research integrates Islamic ethical values into human resource management, offering theoretical insights and practical recommendations for creating ethical, just, and productive work environments.</p>2025-09-25T00:00:00+07:00Copyright (c) 2025 Wiji Rahayu Astuti, Ersi Sisdianto, Okta Suprianingsihhttps://penerbitgoodwood.com/index.php/Jakman/article/view/4832Factors Contributing to Buying Interest (Study on Yakult Product Consumers in Solo City)2025-06-17T15:57:26+07:00Muhammad Badruzzamanzemkareza1@gmail.comDewi Widyaningsihdewi@stekom.ac.idTantik Sumarlintantik@stekom.ac.id<p><strong>Purpose: </strong>The purpose of this study is to determine and examine how field selling tactics, brand perception, customer experience, and social media directly affect consumers' desire to purchase Yakult products in Solo.</p> <p><strong>Methodology/approach: </strong>This study employs a quantitative methodology and a survey approach with a questionnaire for data collecting. Purposive sampling was utilized in the sample withdrawal procedure, and 100 respondents who bought Yakult products in Solo were included in the sample. IBM SPSS Statistics 25 was used to analyze the data using multiple linear regression analysis tests.</p> <p><strong>Results/findings</strong><strong>:</strong> The study found that field selling strategy, brand image, customer experience, and social media each have a significant positive effect on consumer purchase interest in Yakult products. Additionally, these variables collectively influence buying interest in a significant and positive manner.<br /><strong>Conclusions:</strong> It can be concluded that all four factors—field selling, brand image, customer experience, and social media—play an important role in increasing consumer buying interest. An integrated marketing approach that focuses on these aspects can effectively boost consumer intention to purchase Yakult in Solo.</p> <p><strong>Limitations: </strong>Determinants of interest in buying Yakult products, such as field selling strategies, brand image, customer experience, and social media, affect an individual's repurchase interest, even though there are health drink products other than Yakult.</p> <p><strong>Contribution: </strong>In this study, it is intended to be able to understand the perceptions and preferences of Generation Z to enable companies to develop effective marketing strategies, strengthen brand image, and increase competitiveness in the market.</p>2025-09-15T00:00:00+07:00Copyright (c) 2025 Muhammad Badruzzaman, Dewi Widyaningsih, Tantik Sumarlin