Jurnal Manajemen dan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon
Optimizing Green Marketing Strategy on Marketing Performance by Implementing Green Tourism Advertising
Green marketing strategies have become an essential component in enhancing the sustainability of tourism marketing performance. However, the implementation of green marketing strategies has proven to be suboptimal, leaving ample room for further research. Therefore, this study aims to identify the tourism advertising model that best moderates the role of green marketing strategies in enhancing tourism marketing performance, thereby supporting the concept of sustainable tourism. To test this research model, an experimental method was used. The researchers designed two types of tourism advertisements: one general tourism advertisement tested on 100 control samples, and the other, a tourism advertisement emphasizing environmentally friendly messages (green tourism advertisement), tested on 100 additional samples. The results of this study indicate that green marketing strategies have a positive but insignificant effect on tourism marketing performance. However, green tourism advertising can significantly enhance the influence of green marketing strategies in improving tourism marketing performance. Because this research is based on empirical evidence, the results can provide a strong basis for policymaking and developing tourism advertising concepts that are more in line with the government's agenda to promote sustainable tourism.
Copyright (c) 2025 Value : Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by/4.0
Exploring SRI Intention In Young Investors: Benefit, Norms, and Government Support
Sustainable Responsible Investment (SRI) has gained greater recognition as young investors show increased interest in green issues, incorporating environmental, social and governance (ESG) criteria alongside financial objectives in response to growing concerns about climate crisis, social disparity and governance. This study examines factors influencing SRI intention among young prospective investors in Indonesia by integrating Environmental and Social Concern (ESC), Subjective Norm (SN), and Perceived Government Intervention (PGI), with Perceived Benefit (PB) as both a predictor and mediator. A total of 183 responses were collected through an online questionnaire targeting Indonesian Millennials and Generation Z. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that PB plays a pivotal role in bridging ESC, SN, and PGI to Pro-Environmental Investing Intention (PEII). These findings imply that perceptions of benefit are essential to fostering sustainable investment intentions. The study contributes by enriching the investment behavior pattern of young generations in the SRI context and offers practical implications for designing policies to increase SRI participation among youth.
Sustainable Responsible Investment (SRI)
Copyright (c) 2025 Value : Jurnal Manajemen dan Akuntansi
Pengaruh Citra Merek terhadap Minat Beli Ulang melalui Keterlibatan Pelanggan pada Produk Teh Gelas
The dynamics of the bottled tea beverage industry in Bandung has become very competitive and firms are forced to not only capture the initial purchase but also to maintain consumer loyalty, which is through repeat purchases. This research aims to examine the influence of brand image on repurchase intention, with customer involvement acting as a mediating variable, in the context of Teh Gelas bottled products in Bandung City. The decline in Teh Gelas’s Top Brand Index over the past three years serves as the research background, indicating a reduced level of repurchase intention, particularly among Generation Z consumers. This research used purposive sampling method with quantitative approach, 120 respondents were selected aged 17-27 years and living in Bandung City. The data were analysed as a multiple linear regression model with the Sobel test determining the presence of the mediation effect. The findings reveal that brand image exerts a positive and significant impact on both customer engagement and repurchase intention. However, customer engagement shows a significant negative effect on repurchase intention. Moreover, the mediating role of customer engagement in the relationship between brand image and repurchase intention was found to be insignificant. These results underscore the importance for companies to strengthen their brand image and design effective engagement strategies to enhance customer loyalty and drive repurchase behavior.
Antecedents of Destination Loyalty in Jakarta
The purpose of this study is to analyze whether there is a positive influence of service quality on electronic word of mouth, service quality on tourist satisfaction, quality of service on destination loyalty, electronic word of mouth on destination loyalty, and tourist satisfaction on destination loyalty. This research involves the use of structural Equation Modeling (SEM) analysis method as a statistical tool to process research data, while data processing uses software tools, namely SPSS 21 and AMOS 23. The sampling technique used is purposive sampling. The expected results in this study concluded that service quality has a positive effect on electronic word of mouth, service quality has a positive effect on tourist satisfaction, there is no positive effect of service quality on destination loyalty, electronic word of mouth has a positive effect on destination loyalty, tourist satisfaction has a positive effect on destination loyalty.
Pengaruh Perilaku Menabung terhadap Perilaku Finansial dan Kepuasan Finansial pada Anggota Koperasi Simpan Pinjam: Apakah Gender menjadi Moderator?
In the midst of the current economic dynamics of society, especially for members of savings and loan cooperatives, individual behavior in managing finances is very important. This study aims to examine the effect of saving behavior on financial behavior that mediates financial satisfaction by considering the moderating role of gender. This study was conducted by taking samples using purposive sampling on active members of savings and loan cooperatives in the Special Region of Yogyakarta. The analysis method of this research used a regression approach by applying PROCESS Macros Ver. 5.0 for SPSS. The results of the study indicated that saving behavior has a positive and significant effect on financial behavior, and financial behavior has a significant effect on financial satisfaction. However, the direct and indirect effects of saving behavior on financial satisfaction was not significant. In addition, a gender moderation effect was found, where the relationship between savings behavior and financial behavior was stronger in female than in male respondents. The results of this study encourage the development of financial education that not only emphasizes savings, but also the formation of healthy financial behavior, by considering differences in gender characteristics.
Peran Promosi dalam Memediasi Wisata-Kuliner terhadap Minat Berkunjung Cirebon
Cirebon City has very varied tourism potential, but the number of tourist visits to tourist attractions in Cirebon City is less significant than tourist visits from surrounding districts. Cirebon City, which is on the main north coast route, should be an added value for Cirebon City to attract more tourists to visit. The aim of this research is to find out and analyze how tourist attractions, culinary variety and promotions each influence tourists' interest in visiting Cirebon City, as well as how promotions can influence the variables of tourist attraction and culinary variety on visiting interest.The method used in this research is a quantitative approach with a field research type of research. Sampling used proportional sampling of 100.The research results show that tourist attractions and culinary variety have an influence on promotions by 28.1%. Meanwhile, the variables of tourist attraction, culinary variety and promotions influence visiting interest by 36.4%. Promotion cannot mediate the influence of tourist attractions on interest in visiting. Promotion succeeded in mediating the influence of culinary variety on visiting interest.
Transformasi Digital, Manajemen Pengetahuan, dan Pengaruhnya terhadap Kinerja Karyawan Universitas Swasta Bandung
Digital transformation is now a strategic imperative in higher education human resources, crucial for boosting administrative staff performance. This study investigates how digital transformation impacts employee performance, using knowledge management as a mediating factor. Conducted at a private university in Bandung, the research employed a quantitative method with a sample of 100 administrative employees. Using PLS-SEM analysis, the results show that digital transformation significantly improves both knowledge management and employee performance. Knowledge management also proved to be a strong mediator. These findings confirm that digital tools must be paired with structured knowledge management to sustainably enhance employee outcomes, providing a blueprint for universities to develop integrated digital strategies.
Pemanfaatan Teknologi Digital dalam Pengelolaan Keuangan Mahasiswa Manajemen Universitas Singaperbangsa Karawang
The development of financial technology has significantly changed how university students manage their personal finances, particularly through digital wallets. However, the use of financial management features remains suboptimal. This study aims to analyze the utilization of digital technology in personal financial management among Management students at Universitas Singaperbangsa Karawang. A quantitative survey approach was employed involving 156 students from the 2024 cohort. Data were collected via structured questionnaires based on the Technology Acceptance Model (TAM) and digital financial literacy scales. SPSS 26 was used for data analysis. Findings show that 97.4% of students use digital wallets for transportation and 89.1% for online shopping. Most respondents have a positive perception of the ease and efficiency of digital wallets. Interestingly, active users express higher security concerns, revealing a paradox between usage intensity and trust. Digital wallets positively influence students’ financial management behavior, although their potential is not fully utilized. It is recommended that educational institutions integrate digital financial literacy programs, and e-wallet providers enhance security and user education.
Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan sebagai Determinan Penghindaran Pajak
One of the major concerns with contemporary taxation systems, including Indonesia's, is tax evasion. Companies engage in this practice when they try to reduce their tax liability by taking advantage of loopholes in the law that exist in the tax code, but they do so in a way that does not violate the law. This study's overarching objective is to analyse tax evasion by food and beverage manufacturing businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 according to four variables: company size, profitability, leverage, and sales growth. Using a selective selection approach, 22 firms' yearly financial statements served as secondary data that was then analysed using multiple linear regression. All four independent factors had a significant impact on tax evasion at the same time, according to the data. Tax avoidance is positively and significantly impacted by business size and profitability, but not by leverage or sales growth. These results point to the fact that bigger and more profitable businesses are more likely to engage in tax evasion strategies. Tax authorities and stakeholders should take into account internal firm features when creating successful tax supervision regulations, according to this study.
Pengaruh Struktur Modal, Kebijakan Hutang, Likuiditas, Kepemilikan Manajerial, dan Kebijakan Deviden Terhadap Nilai Perusahaan
The company value in the year listed shows that the food and beverage sector has an increase in the price of PER shares in several entities compared to other sectors. This research examines the effect of capital composition, debt policy, liquidity, management ownership, and dividend policy on firm value. Food and beverage companies listed on the Indonesia Stock Exchange for the period 2020 to 2023. This research seeks to show how capital structure, debt policy, liquidity, managerial ownership, and dividend policy affect the value of companies. Quantitative technique with PLS-SEM structural equation modeling. Annual financial reports that can be downloaded on the IDX website provide data research. The study population was 33 entities, and 19 were sampled purposively. SmartPLS version 4 conducted the analysis using the partial least square structural equation model (PLS-SEM). This study found no effect of capital structure or debt policy on business value. Managerial ownership and dividend policy do not affect firm value, but liquidity does.
Pengaruh Green Practices Terhadap Environmental Performance Pada Industri Mebel Jepara
In facing global challenges related to sustainability and environmental issues, the furniture industry needs to implement environmentally friendly business strategies to increase efficiency and reduce negative environmental impacts. This study aims to analyze the effect of Green Innovation, Green Intellectual Capital, and Green Supply Chain Management on Environmental Performance in the furniture industry in Jepara. The method used is quantitative with the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) involving 130 furniture business actors who have been operating for at least two years using a purposive sampling strategy. The results of the study illustrate that Green Innovation and Green Supply Chain Management have a positive and significant effect on Environmental Performance, reflecting the important role of innovation and sustainable supply chain practices in increasing energy efficiency and reducing waste. In contrast, Green Intellectual Capital does not have a significant effect, which is thought to be due to the lack of optimization and limited green technology. These findings have implications for industry players and policy makers to strengthen green innovation and environmentally-based supply chain management to increase competitiveness and contribute to more sustainable economic and ecological development.
Peran Mediasi Profitabilitas Terhadap Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil
By examining operating cash flow anomalies and examining how profitability mediates the impact of leverage and firm size, this study evaluates actual earnings management. Data was gathered from 19 issuers in the processed food sub-industry that, between 2019 and 2023, were listed on the Indonesia Stock Exchange in order to accomplish this. The investigation made use of path analysis and OLS regression. assessing the intensity of the observed mediating role using the Jamovi V.2.4.8 program. Our results imply that the link between leverage, firm size, and real earnings management is not substantially mediated by profitability. However, it was discovered that genuine earnings management was significantly harmed by profitability. Leverage is essential for increasing profitability, but firm size had no discernible impact. Moreover, there was little clear correlation between business size and leverage and real earnings management. These results have important ramifications for investors, regulators, and management since they improve their comprehension of the variables influencing a company's true profits management tactics and provide direction for further study in the domains of accounting and financial management.
Mengoptimalkan Produktivitas Karyawan Melalui Work-Life Balance, Authentic Leadership Dan Self-Efficacy
In the midst of the increasingly competitive dynamics of the modern workplace, companies are required to ensure employee productivity without sacrificing well-being and Work-Life Balance. Key challenges currently faced include high work pressure, uncertain work environments, and the need for leaders capable of building trust and empowering teams authentically. This study aims to analyze the extent to which Work-Life Balance, Authentic Leadership, and Self-efficacy are related to employee productivity at PT Campus Data Media. Using a quantitative approach and sampling methods tailored to the research context, data were analyzed through a series of statistical tests. The results show that all three variables simultaneously contribute to increased productivity. However, partially, only Authentic Leadership style has a significant relationship with employee productivity. Meanwhile, Work-Life Balance and self-efficacy do not have a significant relationship. These findings emphasize the importance of honest, open leadership and the ability to build healthy relationships with employees, especially for the younger generation who value authenticity in leadership. This study also enriches theoretical insights in the field of human resource management and provides recommendations for companies to be more responsive to employee needs through adaptive and humanistic work policies.
Pengaruh Kerangka AMO (Ability, Motivation, Opportunity) Terhadap Retensi Talenta Peran Mediasi Keterlibatan Karyawan Di PT X
Nowdays, the business world is not only required to create high quality products and services, but also be able to develop superior talents. Companies that want to be successful must be able to improve the ability, motivation, and provide opportunities for each of their employees. This study aims to examine and analyze the impact of the AMO framework (ability, motivation, opportunity) on talent retention, along with the mediating role of employee engagement. In this study, a quantitative research approach is used by distributing questionnaires. The study used a simple random sampling technique to choose 100 respondents from 580 employees at PT X. The data analysis method used was Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The result of this study show that PT X talent retention is positively impacted by ability, motivation, and opportunity. This indicates that the higher the level of ability, the better the motivation, and the greater the opportunity possessed by employees, the higher the level of talent retention will be. Furthermore, at PT X employee engagement is positively impacted by ability, motivation, and opportunity. This shows that the higher the level of ability, the better the motivation, and the greater the opportunity possessed by employees, the higher the level of employee engagement will be. Additionally, the relationship between ability, motivation, opportunity, and talent retention among PT X employees is influenced by the mediating variable of employee engagement.
Cashless Behavior And E-Wallets In Gen Z’s Financial Management
This study investigates the influence of cashless payments and digital wallets on the financial management of Generation Z in Makassar, focusing on key issues such as impulsive spending, low financial literacy, and data security. Although this generation is known to be technologically literate, many still lack the skills to manage their finances wisely. The study employed a quantitative approach with an explanatory design and involved 120 respondents aged 17 to 26 who actively use e-wallets in their daily financial activities. Data were analyzed using multiple linear regression with SPSS version 26. Statistical results showed that cashless payment behavior had a positive and significant effect on personal financial management (β = 0.421, p < 0.01), as did the use of digital wallets (β = 0.388, p < 0.01), contributing to greater efficiency and accuracy in financial management. The R² value of 0.56 indicates that both independent variables collectively explain 56% of the variance in personal financial management. Features such as automatic transaction recording, spending notifications, and payment reminders play a role in enhancing financial literacy and discipline. This study concludes that the careful adoption of digital financial technology can serve as a strategic tool for fostering healthy, structured, and sustainable financial behavior among Generation Z.
Dari Biaya ke Kolaborasi: Investigasi Pengaruh Ganda Biaya Logistik dan Crowd Logistics terhadap Supply Chain Efficiency dalam Operasi Kurir Perkotaan
Urban courier services are increasingly compelled to enhance operational efficiency due to the escalating demand stemming from e-commerce growth and the complexities associated with last-mile delivery. This study investigates the influence of logistics costs and crowd logistics on supply chain efficiency within urban courier operations in the Bandung Metropolitan area. By addressing a notable empirical gap in the existing literature, this research additionally provides strategic insights into the advancement of participatory logistics in emerging economies. A quantitative methodology was employed, utilizing structured questionnaires distributed to employees of courier services, yielding 100 valid responses. The data were analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings reveal that both logistics costs and crowd logistics exert significant positive effects on supply chain efficiency. Notably, crowd logistics enhances delivery flexibility, minimizes idle capacity, and improves responsiveness to fluctuations in demand. This study contributes to the academic discourse by integrating cost-efficiency and participatory perspectives within the context of urban logistics. Practically, it offers valuable guidance for logistics providers and urban policymakers in the development of inclusive, adaptive, and sustainable delivery systems, aligning with the Sustainable Development Goals (SDGs).
Optimalisasi Produktivitas Melalui Penguatan Teamwork, Pelatihan Dan Keselamatan Kerja
The development of the industrial world requires companies to continue to increase work productivity in order to compete competitively. PT PG Candi Baru Sidoarjo's strategy in facing these challenges includes improving the quality of teamwork, continuous work training, and the implementation of optimal work safety standards. This research was conducted to analyze the impact of teamwork, training, and work safety on employee productivity. A quantitative method with a survey approach was used in this study. The population consisted of 103 permanent employees of PT PG Candi Baru Sidoarjo, and the sample was selected using a purposive sampling technique. Data were obtained from questionnaires and then analyzed using multiple linear regression methods and t and F tests. The results of the analysis showed that work training and work safety had a positive and significant effect on employee work productivity, while teamwork partially did not show a significant effect. However, simultaneously, teamwork, work training, and work safety had a significant effect on work productivity.
Anteseden Loyalitas Konsumen Keturunan Maluku Pada Merek Fashion M-Artwear
The development of local brands is currently increasingly highlighting cultural values ​​as the main attraction in shaping consumer preferences for a brand. M-Artwear as a local brand from Maluku has succeeded in presenting a strong cultural identity through messages contained in product design. This study aims to analyze the effect of Value Congruity on Brand Loyalty through customer-brand identification and customer-brand engagement. This study uses a quantitative approach. Data were collected by distributing questionnaires to respondents who have Maluku blood, understand the brand design philosophy and have purchased the product. The data analysis technique used Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0 software. The variables studied consisted of Value Congruity, Customer Brand Identification, Customer Brand Engagement, affective brand commitment, and Brand Loyalty. The results showed that Value Congruity has a positive and significant effect on customer-brand identification and customer-brand engagement, but not directly on affective commitment or Brand Loyalty. Consumer brand identification is proven to have a significant influence on consumer brand engagement and affective commitment, while only affective commitment has a significant influence on Brand Loyalty.
Pengaruh Entrepreneurial Mindset dan Self-Efficacy Terhadap Entrepreneurial Intention Mahasiswa Universitas Negeri Padang
The high level of unemployment among university graduates in Indonesia is a seriously problem that negatively impacts various aspects, including the economic aspect. On the other hand, many universities want to become entrepreneurial university, including UNP. One of the efforts to address this problem is to encourage students to become entrepreneurs. To become an entrepreneur, entrepreneurial intention is needed. The main problem of this research is the low entrepreneurial intention of UNP students. With the research objective to analyze the influence of entrepreneurial mindset and self-efficacy on students' intention to entrepreneurship, used a causal research type. 400 students were sampled for this study, employed a simple random sampling technique, and used a questionnaire as the instrument. Multiple linear regression was used as the data analysis technique, with results showed that both entrepreneurial mindset and self-efficacy had simultaneously and partially effects on the intention to entrepreneurship.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Kebijakan Hutang Terhadap Kebijakan Dividen Pada Perusahaan LQ45
The average dividend payout ratio in IDX companies in the LQ45 index fluctuated during the 2019-2023 period. After declining, there was a recovery in the following years, although it was still accompanied by a mild decline in the following period. At the end of the period, a slight increase was recorded, reflecting the company's fluctuations in maintaining its dividend distribution policy for shareholders. The purpose of this study is to analyze the effect of profitability, liquidity, company size, and debt policy on dividend policy. The method used is quantitative using descriptive statistics, correlation between variables, model selection test and panel data regression analysis. The research sample consisted of 23 companies with a total of 115 observations, which were selected using purposive sampling method, namely companies that were consistently listed in the LQ45 index from 2019-2023. Based on the research results, it is known that profitability (ROA) has a significant positive effect on dividend policy, indicating that the higher the level of company profitability, the greater the profit generated. while liquidity (CR) has a negative and significant effect, this means that a high liquidity ratio is more important for maintaining short-term stability than determining dividend policy. Meanwhile, Firm Size and debt policy (DAR) have no significant effect on dividend policy. This research provides insight for investors and company management in considering the factors that influence dividend policy for investment decision making and financial strategy.
Efektivitas Live Streaming, Influencer, Dan Diskon Dalam Keputusan Pembelian Gen Z Tiktok Shop
This research explores how Generation Z's unique characteristics, such as a propensity towards technology, preference for visual content, and the influence of peers and influencers, impact purchasing behavior. This study aims to evaluate how live streaming, promotion through influencers, and discounting influence purchasing decisions on the TikTok Shop platform, especially among Generation Z who live in the South Tambun area. The research method is quantitative research with a survey approach with a non-probability sampling technique using purposive sampling technique which resulted in 100 respondents through distributing questionnaires. Data collection was carried out through distributing questionnaires, then analyzed using multiple linear regression methods with the help of SPSS version 29 software. This research indicates that live streaming and influencer marketing have a positive and significant influence on purchasing decisions. Meanwhile, price discounts have a negative but significant impact, three variables that have a significant influence on purchasing decisions, with live streaming as the dominant factor. The findings provide practical implications for businesses to optimize marketing strategies based on live interactions and creative content, as well as consider prudent discount policies to maintain the perception of product quality.
Peran Gaya Kepemimpinan Terhadap Intention to Leave: Literature Review
This literature review analyzes the role of leadership style in influencing employees’ intention to leave an organization. By examining more than 30 scholarly articles across various sectors, the study finds that leadership style's impact on turnover intention depends heavily on contextual and mediating variables such as job satisfaction, work engagement, affective commitment, and job stress. Transformational and participative leadership styles have consistently shown to reduce turnover intention by increasing motivation and emotional attachment. In contrast, autocratic and toxic leadership tend to increase the intention to leave due to the creation of a negative work environment. The review also highlights the role of supportive HR practices and recommends future exploration of contemporary leadership approaches such as servant and adaptive leadership. This review goes beyond mere description, offering a critical synthesis of theoretical perspectives and empirical findings, and provides practical insights for organizations seeking to enhance employee retention. It concludes that leadership is a strategic driver in reducing turnover and fostering a supportive, engaged, and committed workforce, particularly in the face of modern organizational challenges.
Peran Kualitas Produk, Harga, Dan Digital Marketing Dalam Meningkatkan Minat Beli
In facing the growing competition among MSMEs in West Java, companies must adopt appropriate strategies to maintain their position, especially in the convection industry which is experiencing instability due to declining product sales. This study aims to examine the influence of product quality, price, and digital marketing on consumer purchase intention at Glam Stitch Convection. A quantitative approach with a descriptive method was used in this research. The sampling technique applied was probability sampling with simple random sampling, involving 95 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 29. The results show that product quality, price, and digital marketing each have a positive influence on purchase intention, both individually and collectively. Higher product quality increases the likelihood of consumer interest, while a price that aligns with consumer perception and purchasing power also encourages buying decisions. Likewise, effective implementation of digital marketing strategies enhances product visibility and consumer engagement. These findings suggest that convection companies, particularly Glam Stitch, can improve their competitiveness and stabilize sales by strengthening product quality, setting appropriate prices, and utilizing digital marketing strategies. The study offers insights for MSME actors in formulating effective marketing strategies in the increasingly dynamic digital business environment.
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Moderasi Kenaikan PPN
The financial performance of mining companies in Indonesia has shown signs of pressure, resulting in a decline in corporate profits. This indicates a high selling expense burden, which is likely attributable to the increase in Value Added Tax (VAT).This study investigates the effect of tax avoidance and profitability on firm value, with the Value Added Tax (VAT) increase as a moderating variable. A quantitative approach was employed using secondary data from 26 mining companies listed on the Indonesia Stock Exchange during 2023–2024. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that tax avoidance has no significant effect on firm value, while profitability has a significant positive effect. The VAT increase significantly affects firm value and weakens the positive impact of profitability, but it does not moderate the relationship between tax avoidance and firm value. These findings suggest that under changing fiscal policy, profitability remains the primary determinant of firm value, whereas tax avoidance strategies are less effective. This study implies that companies should focus on operational efficiency and sustainable profitability rather than relying on aggressive tax-saving strategies.
Bagaimana Seorang Influencer Dapat Membentuk Consumer Well-being Untuk Meningkatkan Purchase Intention
The rapid growth of social media platforms has led to the significant rise of Social Media Influencers (SMIs), resulting in intense competition among them. Consequently, developing strategies that encourage consumers to spend time engaging with influencer content (stickiness) has become increasingly important. Stickiness is expected to enhance consumer well-being, which in turn may lead to higher purchase intention. The Source Credibility theory is used as a basis for building stickiness. Previous studies show that this theory is not only used to predict consumer attitudes toward products or brands but is also associated with follower satisfaction and their attitudes toward the influencer. However, the concepts of Consumer Well-being and Stickiness in the context of SMIs have been rarely studied. This research aims to analyze the antecedents and consequences of consumer well-being after following content shared by influencers. The unit of analysis is individual consumers who frequently view marketing communications from influencers on social media and follow specific influencers. Data collected from 217 qualified respondents were analyzed using Structural Equation Modeling (SEM) with the help of AMOS. The results show that Source Credibility, Kindness, and Stickiness are antecedents of Consumer Well-being, while Purchase Intention is its consequence.
Gender-Specific Effects Of Green Marketing Strategy And Consumer-Based Brand Equity On Tourism Marketing Performance
Pro-environmental behavior is relative. Marketers have a big task to learn about the various possibilities and factors that can influence such behavior. The purpose of this study is to examine the possibility of differences in pro-environmental behavior between men and women consumers, especially in tourism activities. The method used in this study is comparative statistics with the Structural Equation Model Multi-Group Analysis (SEM-MGA) method. The results of the study indicate that Green Marketing Strategy (GMS) has a significant effect on both men and women with a greater effect seen in men. In addition, it was also found that Consumer-Based Brand Equity (CBBE) only has a significant effect on women and not on men. This study also found that statistically there was no significant difference between the effect of GMS and CBBE on TMP in male and women respondents as a novelty. The results of this study are the basis for recommendations for tourism destination marketers to continue to focus on strengthening aspects of GMS and CBBE that are generally acceptable to both gender groups.
The Influence Conflict Management, Job Satisfaction And Work Environment On Turnover Intention
Turnover intention is a growing issue in the guarantee insurance brokerage industry, particularly in East Jakarta. Fluctuations in employee turnover rates across companies indicate internal organizational problems that threaten operational continuity and service quality. Several key issues identified include poor conflict management that increases tension among employees, low job satisfaction driven by perceptions of unfair compensation and lack of recognition, and a non-supportive work environment characterized by poor communication and weak leadership. These problems collectively lead to an increased desire among employees to leave the company, thus raising the turnover intention rate. This study aims to analyze the effect of conflict management, job satisfaction, and non-physical work environment on turnover intention, both partially and simultaneously, among employees of guarantee insurance brokerage firms in East Jakarta. A quantitative method was applied by distributing questionnaires to 96 respondents using a saturated sampling technique. The results show that conflict management, job satisfaction, and non-physical work environment each have a significant negative effect on turnover intention. Furthermore, these three variables simultaneously influence turnover intention with an adjusted R² value of 0.584, indicating that 58.4% of the variation in turnover intention is explained by these factors. These findings provide valuable insight into how organizations can improve employee retention by addressing these critical workplace issues.
Work-Life Balance, Kepuasan Kerja, Dan Kinerja: Peran Moderasi Family Supportive Supervisor Behaviors
Students who study while working have to balance their personal life, career, and studies. This research tests and analyzes the relationship between work-life balance, job satisfaction, and performance, moderated by Family Supportive Supervisor Behaviors. The method used in this research is quantitative method by distributing questionnaires to respondents. The sample of this research is 150 undergraduate students who study while working in the Special Region of Yogyakarta. Data analysis in this study used a Structural Equation Model (SEM) using Partial Least Square (PLS). The results of this study indicate that work-life balance has a significant positive effect on job satisfaction and student performance. Job satisfaction is also proven to have a significant positive effect on student performance. However, job satisfaction is proven not to mediate the effect of work-life balance on student performance. In addition, Family Supportive Supervisor Behaviors proved not to strengthen the influence of work-life balance on student performance.
Pengaruh Overconfidence, Financial Literacy, Risk Tolerance, Perceived Green Finance Terhadap Behavioral Intention
Technological developments have encouraged the adoption of digital payment services in Indonesia, especially among women. This research aims to determine the influence of Overconfidence, Financial Literacy, Risk Tolerance, and Perceived Green Finance on Behavioral Intention in using digital payments. This research uses a quantitative approach with non-probability sampling and purposive sampling techniques. The total respondents were 384. Data were analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results show that Overconfidence and Financial Literacy have a positive and significant effect on Behavioral Intention, while Risk Tolerance and Perceived Green Finance have a positive but not significant effect. This finding indicates that women are more influenced by psychological factors and financial understanding when using digital payments than external factors such as risk or sustainability issues.
Quiet Quitting through Psychological Well-Being: Mindfulness Compensation and Work-Life Boundary in Retail
This study explores the role of mindfulness-based compensation and work-life boundary management in reducing quiet quitting through psychological well-being among retail employees in Padang, Indonesia. A total of 109 respondents from small and large retail businesses participated using a stratified random sampling technique. Data were gathered through a structured questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that both mindfulness-based compensation and work-life boundary significantly affect psychological well-being and reduce quiet quitting. However, psychological well-being does not significantly influence quiet quitting and does not mediate the relationship between the two independent variables and quiet quitting. These results suggest that while organizational efforts may improve psychological well-being, they do not necessarily reduce employee disengagement. Retail companies should incorporate mindfulness elements into compensation policies and establish clear work-life boundaries to support employee engagement. Additionally, the findings point to the need for further research on other influential factors, such as job satisfaction and organizational culture, which may directly impact quiet quitting. Future studies are encouraged to examine alternative mediators to better understand disengagement and to develop more effective human resource strategies for the retail sector.