cover
Contact Name
Agus Purnomo Sidi
Contact Email
agusps@asia.ac.id
Phone
+6281805052009
Journal Mail Official
jibeka@asia.ac.id
Editorial Address
https://jibeka.asia.ac.id/index.php/jibeka/about/editorialTeam
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Bisnis dan Ekonomi Asia
ISSN : -     EISSN : 2620875X     DOI : https://doi.org/10.32815/jibeka
Core Subject : Economy,
The focus and scope of The Jurnal Ilmiah Bisnis dan Ekonomi Asia are to provide Academic and Scientific writings in the field of Economics, Business, Entrepreneurship, Management, and Accounting.
Articles 196 Documents
PENGARUH RISIKO LITIGASI, INTENSITAS MODAL DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1697

Abstract

Tujuan dari penelitian ini adalah untuk meneliti hubungan antara risiko litigasi, intensitas modal, dan financial distress. Populasi penelitian terdiri dari perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019–2020 dengan menggunakan teknik seleksi tertarget. Data kuantitatif dari 62 kasus bisnis digunakan dalam penelitian ini. Analisis statistik deskriptif adalah pendekatan yang digunakan untuk menganalisis data, dan pengujian hipotesis standar dibagi menjadi uji autokorelasi, uji heteroskedastisitas, uji linearitas berganda, dan uji normalitas. Kemudian, untuk menilai hipotesis, digunakan uji-t, koefisien determinasi, dan analisis regresi linier berganda. Telah ditunjukkan bahwa temuan penelitian ini pada variabel intensitas modal, kesulitan keuangan, dan risiko proses tidak berpengaruh terhadap konservatisme akuntansi.
THE INFLUENCE OF PRICE PERCEPTIONS, PRODUCT REVIEWS, AND CONVENIENCE ON PURCHASE DECISIONS AT TOKOPEDIA E-COMMERCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1698

Abstract

This study is entitled "The Influence of Price Perception, Product Reviews, and Ease of Purchasing Decisions on E-Commerce Tokopedia in Madiun City." This study aimed to determine the effect of price perceptions, product reviews, and convenience on purchasing decisions on e-commerce Tokopedia in Madiun City. This quantitative research uses a sampling technique using probability sampling with a simple random sampling technique. The respondents of this study were 384 people—data analysis using multiple linear regression using the SmartPLS 3.0 application. Based on the results of hypothesis testing, there is a positive and significant effect between price perceptions and purchasing decisions, a positive and significant effect between product reviews and purchasing decisions, and a positive and significant influence between convenience and purchasing decisions. However, the perception of price, product reviews, and convenience do not simultaneously affect purchasing decisions.
COST AND NON-COST FACTORS: THE IMPORTANCE OF REPURCHASE INTENTION TO FACING COMPETITION IN INDONESIAN RETAIL INDUSTRY
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 1 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i1.1702

Abstract

In the current situation, certain retail businesses may have encountered difficulties in developing their businesses, particularly home appliance companies. This study aims to analyze the influence of sales promotion and service quality on customer repurchase intention at Ace Hardware Putri Hijau, Medan. Developing customer repurchase intention is crucial for business continuity nowadays. Improving sales promotion and service quality performances may be beneficial since sales promotion involves incentives to stimulate customer purchases and service quality emphasizes fulfilling customer needs, which can lead to achieving the company’s objectives. Questionnaires were distributed to 100 Ace Hardware Putri Hijau, Medan respondents using a purposive sampling method. The data is analyzed based on multiple linear regression analysis. Based on the findings, it is concluded that sales promotion significantly influences customer repurchase intention, and service quality significantly influences customer repurchase intention. Sales promotion and service quality simultaneously have a significant influence on customer repurchase intention.
ANALYSIS OF TWITTER USER INTERACTIONS USING SOCIAL NETWORKS AT PAYDAY SALE EVENTS ON THE MARKETPLACE
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 1 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i1.1734

Abstract

The goal of this study was to ascertain the marketplace companies' commitment to implementing SCRM on social media and to identify patterns of engagement, interaction, and communication between Twitter users and the marketplaces Shopee, Tokopedia, and Lazada that emerged on social media at payday sale events. The Social Network Analysis (SNA) approach is being used in this qualitative study. Twitter users in Indonesia are the focus of this study. The users of Tokopedia, Shopee, and Lazada are the research population. Dictionary, Notepad++, Wordij, and Gephi are supporting tools used in this study together with Jupyter Notebook. The Shopee Marketplace is superior and performs better, according to an analysis of network features. According to the analysis, the Shopee marketplace has a broader network. According to this study, many consumers utilize Shopee as their online shopping destination, particularly during payday sale events when each marketplace offers alluring discounts and free delivery.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED SECURITY TERHADAP USE TO E-WALLET DENGAN BEHAVIORAL INTENTION SEBAGAI MEDIASI
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1750

Abstract

E-wallets are becoming a common means of payment, to replace paper-based instruments with server-based electronic money. This study aims to analyze the use of e-wallets in Indonesia based on an expanded Technological Acceptance Model (TAM), namely perceived usefulness, perceived security, and behavioral intention. The type of data used in this study is primary data, which was collected using an online Google form survey. The sample used in this study was determined by purposive sampling method and obtained 204 respondents, then the data was analyzed using Partial Least Square (PLS) with the SmartPLS 4.0 application. The results of this study found that perceived usefulness and perceived security have a significant effect on behavioral intention. And the behavioral intention mediation variable has a significant effect on actual e-wallet users where the majority of e-wallet users are women with an age range of <26 years (Gen Z) with student status.
BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI KOTA SURABAYA: Etika Auditor Pemoderasi
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1773

Abstract

The purpose of this study was to obtain empirical evidence of audit fees moderating the effect of auditor independence and auditor competence on audit quality with audit fees as moderating. The dependent variable in this study is audit quality, the independent variable in this study is the independence and competence of auditors, and the moderating variable in this study is the audit fee. The research was conducted at a Public Accounting Firm (KAP) in the city of Surabaya which is registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2022. This type of research is quantitative. The data in this study used primary data by distributing questionnaires. The sampling method used convenience sampling, which is a technique for selecting samples based on the number of people in the Public Accounting Firm. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that there is a significant positive effect of audit fees that moderate auditor independence and auditor competence on audit quality. The results of this study are expected to assist auditors in knowing the effect of improving audit quality in Public Accounting Firms.
PENGARUH GREEN FINANCIAL PERFORMANCE TERHADAP FINANCIAL SUSTAINABILITY DAN FIRM VALUE
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1788

Abstract

The purpose of this study is to determine the effect of Green Financial Performance which is proxied by Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE) on Financial Sustainability which is proxied by Debt to Equity Ratio (DER) and Firm Value. which is proxied by Tobin's Q in state-owned companies listed on the Indonesia Stock Exchange (IDX). The population of this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The sample of this research is 17 companies using purposive sampling technique. The research method used is a quantitative approach using linear regression analysis and using the help of the SPSS version 26 program. The results of this study indicate that NPM, ROA, and ROE have a considerable influence on a company's financial sustainability. While NPM, ROA and ROE partially have a significant effect on firm value. Green financial performance will increase company profits which will affect the increase in company financial sustainabilty and firm value.
TRUST AND CUSTOMER SATISFACTION BASED SERVQUAL IN SOCIAL SECURITY AWARENESS MARKETING PROGRAM
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 1 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i1.1845

Abstract

Researchers examined a company in the social insurance industry with a socialization marketing program for companies and non-formal workers that aims to attract workers to become company customers. This research was conducted to assist and propose a marketing program that can be applied to companies, namely the Social Security Awareness program. The method of analysis of this research is qualitative, with direct observation, in-depth interviews, collection of documents, and secondary information from the company. Research is carried out in companies through the field of marketing. Based on the research conducted, this program can increase company membership by making employees or potential customers aware of the importance of using the company's products. This research produces a program proposal using the SERVQUAL theory through the concepts of trust and customer satisfaction, which are expected to be implemented in the company's system to support the implementation of the Social Security Awareness marketing program.
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1872

Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.
THE EFFECT OF DISCOUNT AND SHOPPING LIFE STYLE ON IMPULSE BUYING WITH POSITIVE EMOTION AS AN INTERVENING VARIABLE ON THE SHOPEE SHOPPING PLATFORM
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1895

Abstract

Business that employs an online store using Shopee platform is Ghealsy.id. The aim of this study is to ascertain: (1) whether Discounts have an influence on Impulse buying, (2) whether Shopping lifestyle has an influence on Impulse buying, (3) whether Positive emotions have an influence on Impulse buying, (4) whether Discounts have an influence on Positive emotions, (5) whether Shopping lifestyle has a positive influence on Positive emotions, (6) whether Discounts have an influence on Impulse buying through Positive emotions as an Intervening Variable, and (7) whether Shopping lifestyle has an influence on Impulse buying through Positive emotions as an Intervening Variable. This study employs a quantitative (numeric) approach with 100 respondents as its sample. The results of this research demonstrate that: (1) Discounts have an effect on Impulse buying, (2) Shopping lifestyle does not have an effect on Impulse buying, (3) Positive emotions have an effect on Impulse buying, (4) Discounts have an effect on Positive emotions, (5) Shopping lifestyle has a positive effect on Positive emotions, (6) Through Positive emotions as an Intervening Variable, Discounts have an effect on Impulse buying, and (7) Through Positive emotions as an Intervening Variable, Shopping lifestyle has an effect on Impulse buying