PERFORMANCE: Jurnal Bisnis & Akuntansi

PENGARUH SPAYLATER, HARGA DAN ONLINE CUSTOMER REVIEW TERHADAP LOYALITAS DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING DI MARKETPLACE SHOPEE

Dina Khoirina — 2026-03-01

Fitur SPayLater atau dikenal dengan beli sekarang bayar nanti, fitur ini dikembangkan oleh perusahaan shopee untuk lebih menarik banyak konsumen dan para konsumen juga bisa membayar dengan cara cicilan perbulan atau boleh dibayar bulan depan. Penelitian ini bertujuan untuk menganalisis pengaruh metode pembayaran SPayLater, harga, dan online customer review terhadap loyalitas dengan keputusan pembelian sebagai variabel intervening di marketplace shopee di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan teknik pengambilan sampel mengunakan non-probability sampling jenis purposive sampling melalui penyebaran kuesioner, sampel yang digunakan pada penelitian ini sebanyak 115 responden. Hasil analisis SmartPLS 3 menunjukkan bahwa online customer review berpengaruh signifikan terhadap keputusan pembelian dan loyalitas, baik secara langsung maupun melalui keputusan pembelian sebagai variabel intervening. Sebaliknya, SPayLater dan harga tidak berpengaruh signifikan terhadap keputusan pembelian maupun loyalitas, serta tidak dimediasi oleh keputusan pembelian.

PENGARUH ULASAN DAN RATING TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN GENERASI Z PADA PRODUK KOSMETIK WARDAH DI SHOPEE (STUDI KASUS PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH KUDUS PROGAM STUDI BISNIS DIGITAL)

Adila Nuril Maziyyah — 2026-03-18

This research was conducted based on current technological developments, particularly in e-commerce, which can influence Generation Z consumer behavior in making purchasing decisions. On the Shopee platform, reviews and ratings are also a source of information for Generation Z because they provide an overview of the experiences of previous consumers who have made purchases. Wardah cosmetic products were chosen as the object of this research because Wardah is a local halal brand that is in high demand and has high sales on Shopee. This study aims to determine the influence of reviews and ratings on Generation Z consumer purchasing decisions for Wardah cosmetic products on Shopee, with a case study of students from the Digital Business Study Program at the University of Muhammadiyah Kudus. This study uses a quantitative method with an associative approach. Data collection was carried out through distributing online questionnaires to 60 respondents selected using a purposive sampling technique. The data obtained were then analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results of the study indicate that reviews and ratings have a positive and significant effect on Generation Z consumer purchasing decisions because they can increase consumer trust and encourage purchases.

PENGEMBANGAN POTENSI WISATA RELIGI DI KABUPATEN BANJAR KALIMANTAN SELATAN: SEBUAH TINJAUAN LITERATUR

Lola Malihah — 2026-03-18

Religious tourism is a form of special interest tourism that has significant potential to support regional development from economic, social, and cultural perspectives. Banjar Regency, South Kalimantan, is widely recognized as a center of religious activities, characterized by the presence of charismatic Islamic scholars, sacred pilgrimage sites, and well-preserved religious traditions. This study aims to analyze the potential, opportunities, and reinforcing factors for the development of religious tourism in Banjar Regency as a basis for sustainable destination development. This research employs a qualitative approach using a literature review method by examining relevant journal articles, books, and official documents published within the last five years. The findings indicate that religious tourism in Banjar Regency possesses strong potential supported by the symbolic and spiritual values of religious figures, strong social capital within the local community, and visitation patterns that are mass-based and recurring. Furthermore, religious tourism contributes to local economic growth, strengthens social identity, and supports the preservation of local culture. Therefore, the development of religious tourism should be directed toward integrated and sustainable management that upholds religious values, local wisdom, and the principles of sustainable tourism to ensure long-term benefits for both the community and the region..

MODERN LIFESTYLE AND DYNAMICS OF READY-TO-EAT FOOD CONSUMPTION

Didit Darmawan — 2026-03-22

This study aims to analyze the influence of modern lifestyles on changes in ready-to-eat food consumption patterns and to identify factors affecting consumer decisions to choose these products. The research employs a qualitative literature study with a content analysis approach, drawing upon various relevant scholarly sources. The findings indicate that urbanization, shifts in family structure, time constraints, and advancements in food technology have driven a transformation in consumption patterns toward more convenient ready-to-eat products. Convenience emerges as the primary value sought by consumers, particularly among urban workers and younger generations. However, consumer decision-making is multidimensional, influenced by factors including price, taste, health awareness, social influence, marketing, availability, packaging, brand trust, emotional attachment, product innovation, and seasonal considerations. Consumers continuously negotiate between frequently conflicting factors, such as the desire for convenience versus healthiness, or affordability versus palatability. The implications of this study encourage manufacturers to innovate toward healthier products, marketers to develop more nuanced consumer segmentation strategies, and policymakers to formulate regulations supporting healthy consumption choices. Enhancing consumer awareness and nutritional literacy is also essential to enable more balanced decision-making.

HUMAN RESOURCE PERFORMANCE IN MAINTAINING PREMIUM ELECTRONIC PRODUCT QUALITY: A REVIEW OF KAIZEN PHILOSOPHY AND COUNTRY OF ORIGIN EFFECT

Didit Darmawan — 2026-03-22

This literature review examines the internalization of Kaizen philosophy within human resources and its correlation with performance consistency in the premium electronics industry, while also analyzing how the country of origin effect shapes workers' professional identity. The study employs a qualitative literature review method, synthesizing theoretical perspectives from management, organizational behavior, and cross-cultural psychology. The analysis reveals that Kaizen internalization transforms individual consciousness through personal discipline, employee empowerment, systematic thinking habits, and intrinsic motivation reinforcement, enabling workers to maintain quality standards autonomously. Simultaneously, the Made in Japan label creates a complex psychological landscape where workers navigate between imported standards and local values through continuous identity negotiation. Successful internalization occurs when workers achieve authentic appropriation of these values, making quality preservation an expression of professional self-identity rather than mere procedural compliance. The theoretical contribution lies in bridging the gap between quality philosophy and individual performance through psychological mechanisms, while extending country of origin discourse to internal organizational dynamics. Practically, this review suggests that companies should design cultural development programs addressing affective dimensions and create cross-cultural dialogues enabling workers to integrate global standards with local wisdom harmoniously, ensuring sustainable quality consistency in premium electronic products.

PENERAPAN THEORY OF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEMPENGARUHI NIAT PENGGUNAAN KONTINU PADA MOBILE PAYMENT: PERAN KEPUASAN SEBAGAI VARIABEL MEDIASI

Ikmalia Nisa Ramadhani — 2026-03-22

Dalam era digital, perkembangan teknologi informasi mendorong perubahan signifikan dalam sistem pembayaran, salah satunya melalui mobile payment. Mobile payment memungkinkan transaksi keuangan dilakukan secara cepat dan efisien melalui perangkat seluler, sehingga semakin banyak digunakan oleh masyarakat, termasuk di Kabupaten Sumenep. Namun, niat pengguna untuk terus menggunakan layanan mobile payment dapat dipengaruhi oleh berbagai faktor psikologis dan pengalaman pengguna. Penelitian ini bertujuan untuk mengetahui pengaruh perceived usefulness dan perceived ease of use terhadap niat penggunaan kontinu pada mobile payment, dengan kepuasan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 160 responden yang merupakan pengguna mobile payment di Kabupaten Sumenep. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data dilakukan dengan menggunakan Structural Equation Modeling berbasis Partial Least Square (PLS-SEM) melalui software SmartPLS 3.Hasil penelitian menunjukkan bahwa secara parsial perceived usefulness dan perceived ease of use berpengaruh signifikan terhadap kepuasan dan niat penggunaan kontinu. Kepuasan juga terbukti berpengaruh signifikan terhadap niat penggunaan kontinu. Namun, kepuasan tidak memediasi pengaruh perceived usefulness terhadap niat penggunaan kontinu secara signifikan. Sebaliknya, kepuasan berperan sebagai mediasi signifikan dalam pengaruh perceived ease of use terhadap niat penggunaan kontinu pengguna mobile payment di Kabupaten Sumenep.

PENGARUH PENGGUNAAN E-COMMERCE DALAM MENINGKATKAN PENJUALAN USAHA MIKRO KECIL DI KOTA KISARAN

Rut Stefani Br Tambunan — 2026-03-22

This study examines the effect of e-commerce usage on increasing sales of Micro and Small Enterprises (MSEs) in Kisaran City. The research is motivated by the shift in consumer behavior toward digital platforms, which challenges conventional sales methods and limits market reach. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 40 MSE actors selected through purposive sampling. The data were analyzed using simple linear regression to evaluate the relationship between e-commerce utilization and sales performance.The findings reveal that e-commerce usage has a positive and significant effect on sales improvement. This is supported by statistical results showing a t-value of 4.591 with a significance level of 0.000, indicating strong evidence to accept the hypothesis . The adoption of e-commerce enables businesses to expand market reach, increase transaction efficiency, and improve customer access, leading to higher sales volume and revenue. However, the study also identifies challenges related to limited digital literacy among business actors.In conclusion, e-commerce serves as an effective strategic tool for enhancing MSE sales performance in Kisaran City, although continuous support and digital capability development are required for optimal utilization.

THE DYNAMICS OF PRODUCT VARIANTS IN SUSTAINING BRAND IDENTITY AND EMOTIONAL RELATIONSHIPS

Didit Darmawan — 2026-03-22

This study conducts a literature review on the role of product variant exploration in maintaining brand relevance. It addresses two main issues: the tension between innovation and brand identity purity, and the challenge of building emotional bonds amidst changing consumer behavior. The analysis is structured into two parts. First, it examines how product variants influence consumer perception of brand identity clarity, finding that alignment with core values reinforces identity while excessive divergence risks dilution. Second, it explores how variants foster relevant emotional connections by enabling personal expression, becoming part of consumer rituals, and accumulating shared memories. The study concludes that effective variant management requires a strategic balance between exploration and identity preservation. Product variants are not merely tools for market expansion but critical instruments for sustaining a dynamic and meaningful dialogue between the brand and its consumers. Theoretical implications suggest expanding brand equity frameworks to include dynamic meaning-making, while practical implications emphasize disciplined portfolio evaluation and the importance of involving loyal consumers in the innovation process.

FENOMENA CASHLESS SOCIETY DI INDONESIA: ANALISIS DESKRIPTIF PERKEMBANGAN DAN DAMPAKNYA TERHADAP PERILAKU KONSUMEN

Aulia Rachel — 2026-03-22

The rapid development of digital technology has encouraged significant changes in the payment system in Indonesia, leading to the emergence of a cashless society. Non-cash payment systems allow people to conduct transactions more quickly, practically, and efficiently through various instruments such as electronic cards, digital wallets, mobile banking, and QRIS. This study aims to analyze the development of the cashless society phenomenon in Indonesia and describe its impact on consumer behavior. This research uses a descriptive method with a literature study approach. The data used are secondary data obtained from various scientific journals, official reports, and relevant literature related to digital payment systems and consumer consumption behavior. The results show that the development of a cashless society is influenced by several factors, including convenience, economic efficiency, digital promotions, the characteristics of the millennial generation, and the integration of the digital ecosystem. On the other hand, digital payment systems also provide positive impacts such as increasing monetary system efficiency, transaction transparency, and financial inclusion. However, the convenience of transactions and promotional incentives may also increase impulsive buying behavior and consumerism. Therefore, the development of digital payment systems needs to be balanced with financial literacy to ensure responsible and rational financial behavior.

TINJAUAN PELAKSANAAN PELAYANAN PRIMA PADA BANK BTN KCP CIAMIS

Nunung Nurhayati — 2026-03-22

This study is motivated by the importance of implementing excellent service in improving service quality in banking institutions. Good service is one of the important factors in creating a positive corporate image and providing convenience for customers in conducting various banking transactions. The purpose of this study is to determine the implementation of excellent service, the obstacles encountered in its implementation, and the efforts made to overcome these obstacles at Bank BTN KCP Ciamis. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving employees engaged in the customer service process. The research was conducted by directly observing service activities provided by employees to customers in the workplace. The results show that the implementation of excellent service at Bank BTN KCP Ciamis has been carried out fairly well, as indicated by the friendly, polite, and responsive attitudes of employees in providing services, as well as their ability to deliver clear information regarding banking products and services. However, in practice there are still several obstacles. Based on preliminary observations at Bank BTN KCP Ciamis, customer service has not yet been fully optimal. At certain times, customers or developers who arrive at the beginning of operational hours still have to wait because services at the Consumer Loan Sales (CLS) section cannot be provided immediately. In addition, services at the Teller Service and Customer Service sections often continue during employees’ break time, causing the break schedule not to always be followed. This condition indicates that the responsiveness aspect of service still needs to be improved so that services can run more effectively and efficiently.

Urban Lifestyle and Environmental Awareness as Predictors of Outdoor Apparel Consumption among Nature Lover Students

Didit Darmawan — 2026-05-04

This study examines the influence of urban lifestyle and environmental awareness on outdoor apparel consumption among students who are members of the Nature Lovers Student Activity Unit in Surabaya, Malang, and Sidoarjo. A quantitative explanatory approach was used. Data were collected from 100 respondents using a Likert-scale questionnaire and analyzed using multiple linear regression after classical assumption tests. Urban lifestyle has a positive and significant effect on outdoor apparel consumption. Environmental awareness also has a positive and significant effect. Simultaneously, both variables significantly influence consumption, explaining 44.2% of its variance. Findings support the Theory of Planned Behavior, Value-Belief-Norm Theory, and Consumer Culture Theory, offering insights for marketers and student activity unit managers.

PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HP VIVO YANG DIMEDIASI OLEH CITRA MEREK

Zulfiqar Nugraha — 2026-05-04

The cellphone industry in Indonesia is experiencing very tight competition dynamics, marked by the emergence of the Transsion group which has begun to shift the market share of established brands such as Vivo. Despite having a spec advantage, Vivo faces significant market pressure. This study aims to evaluate the contribution of product quality to the purchase decision of HP Vivo by placing brand image as a mediating variable. Through a quantitative approach, this study involved 120 workers at PT Bridgestone Tire Indonesia as respondents. The number of respondents was determined by hair theory through the purposive sampling method. The sample criteria are workers who have bought Vivo brand cellphones. Data analysis techniques with R-square, F-square, path coefficients and hypothesis testers on direct and indirect influences through SmartPLS 3 software. The findings of the study revealed that there is a significant correlation between product quality and brand image, as well as the real contribution of brand image to purchasing decisions. Furthermore, product quality has been proven to have a significant impact on purchase decisions, both directly and through the mediation of brand image. This indicates that even though quality is able to stimulate transactions independently, the influence will be much more optimal if it is supported by a positive brand image.

TINJAUAN PROSEDUR PENGAJUAN KPR PADA BANK BTN KCP CIAMIS

Muhamad Rafi Alpariz — 2026-05-04

This study aims to review and describe the procedure for applying for Home Ownership Credit (KPR) at Bank BTN Sub-Branch Office (KCP) Ciamis. KPR is one of the banking financing products designed to help people own a house through a credit system with a certain period. In its implementation, the KPR application process requires systematic procedural stages and the application of prudential principles to minimize the risk of non-performing loans. The research method used in this study is a descriptive qualitative approach. Data collection techniques were carried out through observation, interviews, and documentation with related parties at Bank BTN KCP Ciamis, particularly in the Consumer Loan Sales section. This study focuses on the stages of the KPR application procedure, which include interviews, credit analysis, data entry, issuance of the Credit Approval Letter (SP3K), credit binding (contract/akad), and fund disbursement. The results of the study indicate that the KPR application procedure at Bank BTN KCP Ciamis has been implemented quite well. The stages of interviews, credit analysis, issuance of SP3K, credit binding, and fund disbursement have been carried out properly, while at the data entry stage there are still minor administrative constraints such as data revisions due to discrepancies in customer information. In addition, other obstacles faced in the KPR application process include incomplete customer documents and delays in document submission from developers or notaries. Overall, the implementation of the KPR application procedure at Bank BTN KCP Ciamis has been running fairly well and in accordance with the prudential banking principle. However, improvements in administrative accuracy and coordination with external parties are still needed to ensure that the credit application process becomes more effective and efficient.

Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Konsumen Bengkel Dinan Motor

Ishaq Pasha Padilla Kusdiansyah — 2026-05-09

This study aims to analyze the extent to which facilities and service quality affect customer satisfaction at Bengkel Dinan Motor in Karawang. In this study, a quantitative approach was used through a survey method. Purposive sampling was used as the sampling method, and 97 consumers were respondents. Data were collected by distributing questionnaires and analyzing multiple linear regression using the SPSS program. To determine how customer satisfaction, both partially and simultaneously, is influenced by facilities and service quality at Bengkel Dinan Motor in Karawang. The results of the study show that service quality and facilities have a significant positive influence on customer satisfaction simultaneously and partially. An Adjusted R Square value of 0.819 indicates that 81.9% of the variation in customer satisfaction can be explained by service quality and facilities, while the rest is influenced by variability outside the research model. This study provides a theoretical contribution to the development of customer satisfaction studies and a practical contribution as evaluation material and recommendations for Bengkel Dinan Motor to continuously improve service quality and facilities. In addition, service quality and facilities are important factors in improving customer satisfaction.

ANALISIS INVESTASI EKONOMI DI INDONESIA PASCA PENERAPAN OMNIBUS LAW PADA ERA KEPEMIMPINAN JOKOWI PADA TAHUN 2020-2023

Icha Oktaviani — 2026-05-20

This research examines the impact of the Omnibus Law on job creation in Indonesia during President Joko Widodo's administration. Enacted in 2020, the Omnibus Law was intended to simplify regulations, improve the investment climate, and encourage economic growth. The findings show that although the policy has contributed to increased investment and business opportunities, its effect on reducing unemployment and creating jobs has not been fully optimal. This is because a significant portion of incoming investment remains concentrated in capital-intensive sectors with limited labor absorption. In addition, the policy has raised concerns regarding the weakening of worker protections, particularly in relation to job security and labor welfare. Therefore, the effectiveness of the Omnibus Law should not only be measured by higher investment and economic growth, but also by the quality of jobs created and the protection of workers' rights. Continuous evaluation is necessary to ensure that the policy supports inclusive, fair, and sustainable economic development in Indonesia.

Marketing Performance Analysis Of Batik MSMES In Sumenep Regency

Farah Werdimansyah — 2026-05-17

This study aims to analyze the influence of entrepreneurial orientation, product innovation, and competitive advantage on the marketing performance of batik MSMEs in Sumenep Regency. This study uses a quantitative approach with an associative research type. The population in this study is all batik MSMEs in Sumenep Regency, totaling 35 business units, with the sampling technique using saturated sampling, so that the entire population is used as a research sample. Data analysis methods used include validity tests, reliability tests, and multiple linear regression analysis with t-tests and F-tests. The results of the study indicate that partially entrepreneurial orientation does not significantly influence marketing performance, with a calculated t value of 1.539 and a significance level of 0.134 (>0.05). Product innovation is proven to have a positive and significant effect on marketing performance with a calculated t value of 2.046 and a significance level of 0.049 (<0.05). Meanwhile, competitive advantage does not significantly influence marketing performance with a calculated t value of 0.790 and a significance level of 0.436 (>0.05). Simultaneously, the three independent variables influence marketing performance with a calculated F value of 4.054 and a significance level of 0.015 (<0.05). The conclusion of this study is that product innovation is more influential in improving the marketing performance of batik MSMEs in Sumenep Regency, while entrepreneurial orientation and competitive advantage have not had a significant impact. Therefore, MSMEs are advised to focus more on developing product innovation and optimizing business strategies to sustainably improve marketing performance.

Analisis Praktik Pencatatan Keuangan UMKM di Era Modern: Studi Kasus di Kabupaten Sumenep

Wakik Wakik — 2026-05-17

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.

Pengaruh Program Makan Bergizi Gratis (MBG) Bagi Kinerja Emiten Pakan Ternak (Feedmill) di Pasar Modal Indonesia

In'am Widiarma — 2026-03-10

Research on the Free Nutritious Meal Program (MBG) is particularly interesting because it is a strategic national public policy during President Prabowo Subianto's administration. It is a long-term fiscal and social investment policy. It aims to improve public nutrition, particularly for children, students, and pregnant and lactating mothers. However, this cannot be seen solely from its output; food supplies must also be adequate, particularly for chicken and egg food, which are the mainstays of the MBG. The animal feed sector, as an unavoidable supporter of the supply chain, requires the integrated capabilities of animal feed companies to determine the availability of raw materials for food in the MBG, especially chicken and eggs. Therefore, it is necessary to assess the performance of animal feed companies listed on the IDX, such as JPFA, CPIN, MAIN, and SIPD, through an evaluation of their financial reports, revenue and profit, and quarterly stock price movements. The research method used is quantitative, referring to statistical techniques such as the Mann-Whitney Test and Path Analysis, to determine whether there are significant differences in medians between groups and to test causal relationships. The results of this study indicate that the MBG program had no significant impact on revenue and profits for animal feed companies. However, MBG did increase share prices. This positive signal stems from the positive sentiment surrounding information and prospects for animal feed companies.

Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Pada PT Gudang Garam Tbk

Ismail Zulhaj Tuasikal — 2026-05-20

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.