Kata "eko" berasal dari kata "ekonomi" yang secara harfiah berarti aturan atau manajemen rumah tangga. Dalam konteks modern, ekonomi adalah ilmu yang mempelajari bagaimana sumber daya digunakan dan didistribusikan, baik oleh individu, perusahaan, maupun negara. Sedangkan kata "pedia" berasal dari bahasa Yunani kuno "paideia", yang berarti pendidikan atau pembelajaran. Dalam konteks modern, "pedia" biasanya mengacu pada tempat atau sumber pengetahuan.. Jurnal Ekopedia merupakan jurnal ilmiah yang membahas pemahaman tentang ekonomi dan konteksnya. Ekopedia: Jurnal Ilmiah Ekonomi eISSN 3089-8374 & pISSN 3090-1022 diterbitkan 4 kali setahun (Maret, Juni, September, Desember) oleh Lembaga Indo Publishing. Ekopedia: Jurnal Ilmiah Ekonomi menerima tulisan atau karya ilmiah hasil-hasil penelitian dalam bidang Pendidikan Ekonomi, Ekonomi, Kewirausahaan, Manajemen, Bisnis Digital, Kewirausahaan, Akuntansi, Perbankan, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya. Cara mengirim artikel ke Jurnal Ekopedia; Pilih Register or Login untuk mengirim artikel Atau pilih Make a new submission bila sudah pernah register/daftar Unduh Template (English) | Template (Indonesia) Mau proses cepat? hubungi kami!
Pengaruh Customer Experience dan Brand Trust TerhadapCustomer Loyalty pada Pelanggan Jasa PT Kai Logistik Kota Malang
The increasingly intense competition in the logistics industry requires PT KAI Logistik to rely not only on delivery speed, but also on building strong customer experience and brand trust to maintain customer loyalty, while research on customer experience and brand trust has so far been largely limited to the beauty sector and online shopping platforms, leaving the logistics service sector underexplored. This study aimed to determine and analyze the effect of customer experience and brand trust on customer loyalty among customers of PT KAI Logistik Malang, both partially and simultaneously. The study used a quantitative method with 100 respondents determined through the Cochran formula and purposive sampling technique, namely customers aged at least 17 years who had used PT KAI Logistik Malang's services more than 3 times. The data were collected through a 1-5 Likert scale questionnaire distributed both online and offline, then analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 27. The results showed that customer experience and brand trust, both partially and simultaneously, have a positive and significant effect on customer loyalty, with an Adjusted R Square value of 0.799 indicates that 79.9% of the variation in Customer Loyalty can be explained by Customer Experience and Brand Trust, while the remaining 20.1% is influenced by other variables not examined in this study. Brand trust was found to be the most dominant variable compared to customer experience. It can be concluded that positive customer experience and strong brand trust are important factors in shaping customer loyalty in the logistics service sector, so that PT KAI Logistik needs to continuously maintain service quality and build customer trust in order to sustain loyalty amid industry competition.
customer experience, brand trust, customer loyalty, KAI logistics. KALOG Express
Copyright (c) 2026 Nurul Kholifah, Achmad Zaini (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Perancangan Sistem Marketplace B2B IT Asset Disposition dengan Human Centered Design pada Relapify
This study aims to design and develop a web-based B2B marketplace prototype called ReLapify as a digital solution for IT Asset Disposition (ITAD) management and transactions in Indonesia. The research addresses several issues, including inefficiencies in IT asset management, information asymmetry in B2B transactions, limited transaction security and legal certainty, and the absence of environmental impact reporting to support corporate ESG implementation. The system was developed using the Waterfall method, consisting of requirements analysis, system design, implementation, testing, deployment, and documentation stages. A Human-Centered Design (HCD) approach based on ISO 9241-210:2019 was applied to ensure that the platform met user needs. The platform was developed using Lovable AI and includes 21 integrated functional modules. System evaluation was conducted through End-to-End (E2E) Testing, Role-Based Access Control (RBAC) Testing, and usability assessment using the System Usability Scale (SUS) involving 30 respondents, consisting of 15 Sellers and 15 Buyers. The E2E and RBAC tests achieved a 100% success rate, while the SUS evaluation obtained an average score of 79.58, categorized as Good and exceeding the acceptable benchmark. The findings indicate that ReLapify meets usability standards and effectively addresses key challenges within the B2B ITAD ecosystem.
B2B Marketplace; IT Asset Disposition; Human-Centered Design; System Usability Scale; Waterfall Method; ReLapify
Copyright (c) 2026 Rachel Adzkia Zahra, Ryna Parlyna, Osly Usman (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Brand Love dan Brand AttachmentTerhadap Repurchase Intention pada Produk Kopi Kenangan di Kota Malang
The rapid growth of the coffee shop business in Malang City has led to increasingly intense competition among brands. The high number of available coffee shop options makes it easy for consumers to switch to other brands. Therefore, companies need to build emotional connections with consumers in order to increase repurchase intention. This study aimed to identify and analyze the influence of Brand Love and Brand Attachment on Repurchase Intention for Kopi Kenangan products at the Bondowoso Ruko location in Malang City. This study employeds a quantitative approach with thea survey method. The sample consisted of 100 respondents selected through purposive sampling. The respondents in this study were customers of Kopi Kenangan who had made at least two independent purchases. The data were collected through questionnaires and analyzed with validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and F-tests with the aid of SPSS. The results indicated that Brand Love has a significant partial effect on Repurchase Intention, although the direction of the effect is negative. Meanwhile, Brand Attachment has a positive and significant partial effect on Repurchase Intention. Simultaneously, Brand Love and Brand Attachment have a significant effect on Repurchase Intention. This indicates that repurchase intention can be formed through consumers’ fondness for a brand and their emotional attachment to it.
Brand Love, Brand Attachment, Repurchase Intention, Kopi Kenangan
Copyright (c) 2026 Berlianda Elsya Putri (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Telaah Product Quality, Brand Image, dan Brand Trust dalam Membentuk Customer Satisfaction dan Brand Switching Konsumen BBM Non-Subsidi dari Pertamina ke SPBU Swasta di DKI Jakarta
This study aims to analyze the influence of product quality, brand image, and brand trust on customer satisfaction and brand switching among non-subsidized fuel consumers switching from Pertamina to private gas stations in DKI Jakarta. The research employs a quantitative associative-causal design with a cross-sectional time horizon. Data were collected through questionnaires distributed to 210 respondents selected via purposive sampling, comprising consumers residing in DKI Jakarta, aged at least 17 years, owning a private motor vehicle, and having used non-subsidized fuel from both Pertamina and private gas stations. Data were analyzed using covariance-based Structural Equation Modeling (SEM) with AMOS, preceded by validity and reliability tests using SPSS. The results show that product quality, brand image, and brand trust have no significant direct effect on brand switching, and that product quality and brand image likewise have no significant effect on customer satisfaction. Brand trust, however, has a positive and significant effect on customer satisfaction, which in turn has a positive and significant effect on brand switching. These findings suggest that customer satisfaction serves as the key mediating factor linking brand trust to brand switching, since the direct effects of the three independent variables on brand switching were not significant, while the indirect path through customer satisfaction proved significant. This study is expected to contribute theoretically to consumer behavior research in the energy sector, and practically to PT Pertamina, private gas station operators, and the government in formulating strategies to enhance satisfaction and loyalty among non-subsidized fuel consumers.
Brand Image; Brand Switching; Brand Trust; Customer Satisfaction; Product Quality
Copyright (c) 2026 Dzaid Harris Putra Fahyat, Usep Suhud, Daru Putri Kusumaningtyas (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Content Quality, Social Media Engagement, dan Fear of Missing Out (Fomo) terhadap Impulsive Buying pada Produk Fashion di Tiktok Shop pada Generasi Z di Jakarta
The research approach used in the study titled “The Influence of Content Quality, Social Media Engagement, and Fear of Missing Out (FOMO) on Impulsive Buying of Fashion Products on TikTok Shop Among Generation Z in Jakarta” was quantitative, employing a survey method. Data collection was conducted by distributing an online questionnaire to 150 respondents who are members of Generation Z in DKI Jakarta and have previously purchased fashion products through TikTok Shop. The sampling technique used a non-probability sampling method with purposive sampling, and employed a 6-point Likert scale measurement instrument. The data analysis technique used in this study was multiple linear regression analysis using IBM SPSS Statistics 27 software. The results show that Content Quality has a positive and significant effect on Impulsive Buying, Social Media Engagement has no significant effect on Impulsive Buying, and Fear of Missing Out (FOMO) has a positive and significant effect on Impulsive Buying. Collectively, these three independent variables explain 40.4% of the variation of Impulsive Buying (R² = 0.404; Adjusted R² = 0.392), while the remaining 59.6% is explained by other factors outside the research model. The practical implications of this study suggest that fashion businesses on TikTok Shop need to prioritize presenting high-quality, informative, and engaging content.
Content Quality; Social Media Engagement; Fear of Missing Out (FOMO); Impulsive Buying; TikTok Shop; Generation Z.
Copyright (c) 2026 Maulana Yusuf Wiarto, Corry Yohana, Ivan Putranto (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan
This study aims to analyze the influence of the Internal Control System and Human Resource Competence on the Quality of Financial Statements in a manufacturing company located in Bandung. The research focuses on examining how the effectiveness of internal control and the capability of human resources contribute to producing reliable and standards-compliant financial reports. This study employs a quantitative approach with an associative research design. The sample consists of 35 employees involved in the preparation of financial statements, selected using purposive sampling. Data were collected through questionnaires and analyzed using SPSS version 26 through multiple linear regression, t-test, F-test, and coefficient of determination analysis. The results show that the Internal Control System has a significant effect on the Quality of Financial Statements, while Human Resource Competence has no significant effect. Simultaneously, both variables have a significant effect, with an R² value of 0.632, indicating that 63.2% of the variation in Financial Statement Quality is explained by these independent variables.
Internal Control System, Human Resource Competence, Financial Statement Quality, Manufacturing Company
Copyright (c) 2026 Amalia Nurul Arifah, Hendriyana Hendriyana, Qur’ani Noor (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh E-Service Quality, E-Trust, dan E-Customer Satisfaction terhadap E-Customer Loyalty Pengguna Traveloka di Jabodetabek
This study was conducted to analyze the effect of E-Service Quality, E-Trust, and E-Customer Satisfaction on E-Customer Loyalty among Traveloka users in Jabodetabek. This study employed a quantitative research approach. The sampling technique used was non-probability sampling with a purposive sampling method. Data were collected through questionnaires distributed to 200 respondents who were active Traveloka users residing in the Jabodetabek area. Data were analyzed using IBM SPSS Statistics version 24. The results showed that, partially, E-Service Quality, E-Trust, and E-Customer Satisfaction each had a positive and significant effect on E-Customer Loyalty. Simultaneously, these three variables also had a positive and significant effect on E-Customer Loyalty. The findings indicate that E-Service Quality, E-Trust, and E-Customer Satisfaction are important factors in enhancing E-Customer Loyalty among Traveloka users in Jabodetabek.
E-Service Quality; E-Trust; E-Customer Satisfaction; E-Customer Loyalty; Traveloka.
Copyright (c) 2026 Hana Fatimah, Dita Puruwita, Prima Andriani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Brand Ambassador, Brand Image, dan Event Marketing terhadap Purchase Decision Tiket Allo Bank Hangout Festival 2025: Studi pada Pengunjung di Wilayah Jabodetabek
This study aims to analyze the influence of brand ambassador, brand image, and event marketing on purchase decision of Allo Bank Hangout Festival 2025 tickets among visitors in the Jabodetabek area. The research employs a quantitative approach with a survey method involving 125 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that brand ambassador has a positive and significant effect on purchase decision (β = 0.444, t = 6.582, p < 0.001). Brand image also has a positive and significant effect on purchase decision (β = 0.285, t = 3.684, p < 0.001). Event marketing has a positive and significant effect on purchase decision (β = 0.212, t = 2.524, p = 0.012). Among the three variables, brand ambassador is the most dominant factor influencing purchase decision. These findings reinforce the theoretical concepts of celebrity endorsement, brand image, and experiential marketing in shaping consumer behavior, particularly in the event and entertainment industry. The study provides practical implications for digital banks and event organizers in designing more effective marketing strategies oriented toward consumer experience.
Brand Ambassador; Brand Image; Event Marketing; Purchase Decision; Allo Bank Hangout Festival
Copyright (c) 2026 Divani Mona Ritonga, Nadya Fadillah Fidhyallah, Daru Putri Kusumaningtyas (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Literasi Digital, Kapabilitas Digital, dan Orientasi Kewirausahaan terhadap Kinerja Usaha UMKM Kuliner di Jakarta Barat
This study analyses the effect of digital literacy, digital capability, and entrepreneurial orientation on the business performance of culinary MSMEs in West Jakarta. The research is motivated by fluctuating income among culinary MSMEs during 2019–2024, where a high number of business units was not always accompanied by an even improvement in performance, as well as the generally low level of digital literacy and capability among MSME actors nationwide. A quantitative causal-associative approach was employed, with a population of 8,292 culinary MSMEs in West Jakarta and a sample of 170 respondents selected through purposive sampling. Primary data were collected via a 1–5 Likert-scale questionnaire, both online and offline, and analysed using multiple linear regression in SPSS. Instrument tests confirmed all items were valid and reliable, while classical assumption tests showed the data were normally distributed and free from multicollinearity and heteroscedasticity. Hypothesis testing showed that digital literacy, digital capability, and entrepreneurial orientation each had a positive and significant effect on business performance. Three variables explained 32.8% of the variation in performance. These findings underscore the importance of digital ability and entrepreneurial attitude in driving sales growth, profitability, and competitiveness among culinary MSMEs.
Digital Literacy; Digital Capability; Entrepreneurial Orientation; MSME Business Performance
Copyright (c) 2026 Sinta Fajri Utami, Fitra Dila Lestari , Suparno Suparno (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Integrasi Omnichannel terhadap Loyalitas Pelanggan pada Ritel Fashion Digital
The rapid digital transformation in the Indonesian retail sector has prompted fashion retailers to adopt omnichannel strategies that integrate physical and digital channels. This study examines the effect of omnichannel integration quality on customer loyalty, with customer satisfaction as a mediating variable, within the context of digital fashion retail. Drawing upon the Stimulus-Organism-Response (S-O-R) framework, this research employs a quantitative approach with a sample of 200 omnichannel fashion consumers in Indonesia. Data analysis utilizes Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that omnichannel integration quality positively and significantly affects customer satisfaction and customer loyalty. Furthermore, customer satisfaction mediates the relationship between omnichannel integration and customer loyalty. These results underscore the strategic importance of seamless channel integration in fostering customer loyalty in the increasingly competitive digital fashion retail landscape.
Omnichannel Integration; Customer Loyalty; Customer Satisfaction; Fashion Retail; Digital Business
Copyright (c) 2026 Catur Ariyadi, Safrudin Safrudin, Lulut Ismaya (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Faktor-Faktor yang Memengaruhi Perilaku Menabung pada Gen Z yang Bekerja di Jakarta
This study aims to analyze the factors influencing saving behavior among working Generation Z in Jakarta, specifically examining the effects of income level, financial literacy, and self-control. The research is motivated by the phenomenon of consumptive behavior and lifestyle inflation that often accompany increased income, resulting in suboptimal saving rates despite relatively high income levels. This study employs a quantitative approach with a survey method involving 112 Generation Z respondents who are working in Jakarta. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that income level has a positive and significant effect on saving behavior (β = 0.528, t = 5.452, p < 0.001). Financial literacy also has a positive and significant effect on saving behavior (β = 0.255, t = 2.967, p = 0.002). However, self-control does not have a significant effect on saving behavior (β = 0.033, t = 0.283, p = 0.388). Furthermore, self-control is not proven to mediate the relationship between financial literacy and saving behavior. These findings reinforce the Permanent Income Hypothesis and the Theory of Planned Behavior in explaining the saving behavior of the younger generation in urban areas.
Saving Behavior; Financial Literacy; Self-Control; Income Level; Generation Z
Copyright (c) 2026 Muhammad Daffa Tran Wachyu, Siti Fatimah Zahra, Sri Indah Nikensari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Penerapan Standar Operasional Prosedur (SOP)dalam Manajemen Event pada Event Happy Point Freelancer Garuda Food
The implementation of Standard Operating Procedures (SOPs) in event management is necessary to ensure that event activities are carried out in a structured and effective manner. During the registration procces of the happy point freelancer garudafood event organized by Insight Communication, QR codes printed on participant ID cards could not be scanned properly, causing delays in the registration process. This study aims to analyze the implementation of SOPs based on the pre-event, during event, post-event stages and to identify obstacles encountered during each stage. This research employed a qualitative case study approach. Data were collected through observation, interviews, and documentation involving five informants selected through purposive sampling. Data analysis used the Miles and Huberman model. This finding indicate that SOPs were implemented throughout the pre-event, during event, and post-event stages. However, several obstacles were identified, including participant data changes, unreadable QR codes, malfunctioning registration applications, unstable internet connections, and delays in the event rundown. The study concludes that SOP implementation has been carried out throughout all event stages but has not yet been fully optimized. Strengthening participant data validation and registration system testing is recommended to improve event effectiveness.
standard operating procedures, event management, pre-event, during the event, QR codes
Copyright (c) 2026 Eka Nabila Putri, Kartika Windrajanti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Disiplin Kerja, Lingkungan Kerja dan Evaluasi Kinerja terhadap Produktivitas Pegawai (Studi Kasus pada Diskominfostan di Kota Bekasi)
This study examines the impact of work discipline, work environment, and performance evaluation on employee productivity at the Bekasi City Communication, Information, and Statistics Agency (Diskominfostandi), where productivity remains suboptimal despite digital transformation demands. Employing a quantitative approach with a saturated sampling technique, data were gathered via questionnaires from 98 civil servants (ASN) and contractual employees (TKK). Data analysis was conducted using SPSS version 27, encompassing classical assumption tests, multiple linear regression, and hypothesis testing (t-tests and F-tests). The results reveal that work discipline, work environment, and performance evaluation positively and significantly influence employee productivity, both partially and simultaneously. Notably, the work environment emerged as the most dominant factor (β = 0.462). Furthermore, the coefficient of determination (R² = 0.709) indicates that these three variables strongly explain the variance in productivity. In conclusion, enhancing work discipline, fostering a conducive work environment, and implementing effective performance evaluations are critical to significantly boosting employee productivity at Diskominfostandi.
Work Discipline; Work Environment; Performance Evaluation; Employee Productivity
Copyright (c) 2026 Muhammad Harun Al Rasyid, Anita Novialumi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Harga dan Citra Merek Terhadap Keputusan Pembelian Minyak Goreng di Pasar Tente Kabupaten Bima
This study aims to determine the effect of price and brand image on purchasing decisions for cooking oil at Tente Market, Bima Regency, both partially and simultaneously. This research employed a quantitative approach with an associative research design. The population consisted of consumers who had purchased cooking oil at Tente Market, Bima Regency, with an unknown population size. The sample comprised 96 respondents selected using a purposive sampling technique. Data were collected through observation, questionnaires using a Likert scale, and literature review. The data were analyzed using SPSS version 22, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, t-tests, and F-tests. The results showed that the price variable had a positive and significant effect on purchasing decisions, with a t-value of 5.372 and a significance value of 0.000 (<0.05). The brand image variable also had a positive and significant effect on purchasing decisions, with a t-value of 3.375 and a significance value of 0.001 (<0.05). Simultaneously, price and brand image had a significant effect on purchasing decisions, with an F-value of 31.877 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) was 0.407, indicating that price and brand image explained 40.7% of the variation in purchasing decisions, while the remaining 59.3% was influenced by other variables not examined in this study.
price, brand image, purchasing decision, cooking oil, Tente Market, Bima Regency.
Copyright (c) 2026 Kurniawan Kurniawan, Amirulmukminin Amirulmukminin, Nur Khusnul Hamidah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Lingkungan Kerja Dan Komitmen Organisasional Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Bima
This study aims to determine the influence of the work environment and organizational commitment on employee performance at the Public Works and Spatial Planning Agency of Bima Regency. The study employs associative research with a quantitative approach. The population consists of all 201 employees at the agency, comprising 90 Civil Servants (PNS), 37 Government Employees with Work Agreements (PPPK), and 74 honorary staff members; a sample of 90 individuals was selected. The results indicate that the work environment has a positive and significant influence on employee performance at the Public Works and Spatial Planning Agency of Bima Regency. Organizational commitment also has a positive and significant influence on employee performance at the agency. Furthermore, the work environment and organizational commitment simultaneously exert a significant influence on employee performance at the Public Works and Spatial Planning Agency of Bima Regency.
Work Environment; Organizational Commitment; Employee Performance
Copyright (c) 2026 Muhammad Naufal Azmin, Ikbal Irawan , Karti Aprianti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Menyinergikan Keterlibatan Masyarakat dan Inovasi Berbasis AI:Strategi Fokus untuk Pertumbuhan Ekonomi Berkelanjutandari UMKM Cimol Bojot AA
This study analyzes the influence of Community Engagement, AI-Based Innovation, and Focus Strategy on the Sustainable Economic Growth of UMKM Cimol Bojot AA, tested partially, in combination, and simultaneously. The study is grounded in the premise that community engagement and artificial intelligence-based innovation are strategic forces which, combined with an appropriate focus strategy, can drive sustainable economic growth in MSMEs. A quantitative associative approach was employed using purposive sampling with 36 respondents who were customers of UMKM Cimol Bojot AA. Data were collected through a five-point Likert-scale questionnaire and analyzed using validity and reliability tests, followed by path analysis in SPSS to test seven hypotheses (H1–H7). The results show that, tested individually, Community Engagement (Beta = 0.815), AI-Based Innovation (Beta = 0.564), and Focus Strategy (Beta = 0.912) each had a positive and significant effect on Sustainable Economic Growth. However, when tested in combination or simultaneously, only Focus Strategy remained significant, while the other two variables lost their significance, indicating an overlap of influence among the variables. These findings confirm that Focus Strategy is the most dominant factor driving the sustainable economic growth of UMKM Cimol Bojot AA, while Community Engagement and AI-Based Innovation act as supporting factors that operate through the focus strategy.
Community Engagement, AI-Based Innovation, Focus Strategy, Sustainable Economic Growth, MSMEs
Copyright (c) 2026 Nabila Zulfa Azizah, Nurul Laily Oktaviana , Reihan Ahmad Nurhakim, Megha Sakova (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kontribusi Biaya Pakan dan Biaya Operasional Berbasis PSAK 241 Terhadap Keuntungan Peternakan Domba (Studi Kasus Aba Farm, Ujung Berung, Kabupaten Bandung)
This study aims to analyze the condition of feed cost, operational costs, and profit at ABA Farm, a sheep fattening enterprise located in Ujung Berung, Bandung Regency, and to examine the contribution of feed cost and operational costs to business profit within the framework of PSAK 241 Agriculture. This research uses a descriptive qualitative approach with a single-case case study method based on secondary data. Data were collected through internal financial documents only, without primary data from interviews or direct observation, and analyzed using the Miles and Huberman interactive model. The results show that during the period from August 2025 to June 2026, ABA Farm recorded total sheep sales of IDR 351,764,150, with total livestock purchase costs of IDR 200,083,578 and total operational costs of IDR 113,092,292, resulting in a net profit of IDR 38,588,281, or a net profit margin of 10.97%. Feed cost was the largest operational cost component (65.31%), indicating that feed cost contributes substantially to business profit, although the available data only capture total feed cost rather than the unit feed price. Other operational costs, such as labor wages, slaughter fees, delivery costs, and vitamin costs, also contributed to margin erosion, particularly as unit cost rates increased in more recent fattening cycles. Overall, feed cost and operational costs absorbed nearly 89% of total sales, making the integrated management of both cost components a key factor in sustaining the profitability of the sheep fattening business. From the perspective of PSAK 241 (Agriculture), the sheep raised by ABA Farm meet the criteria for biological assets; however, documentation regarding the acquisition cost of unsold livestock needs improvement to ensure that the recording of biological assets better aligns with PSAK 241 standards. As a single-case descriptive study, these findings are not intended to be generalized.
feed cost; operational cost; profit; PSAK 241; biological assets
Copyright (c) 2026 Rindu Aulia Ayum, Faridatus Sa'adiyah, Silmi Fitriani, Muhammad Hamiz Al-Qowiyy, Yati Nurhajati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Fluktuasi Harga dan Risiko Pemasaran Cabai Rawit dari Kebun Milik Petani: Studi Kasus di Pasar Ujungberung dan Pasar Caringin Bandung
Cayenne pepper is a strategic horticultural commodity characterized by highly volatile prices. This study aims to analyze the price fluctuation pattern of cayenne pepper from a farmer-owned garden over a full growing season (November 2025-May 2026), identify the factors causing price fluctuation using a descriptive path analysis framework, and describe the marketing channels and risks faced by the farmer. The study employs a single case study design with Udin Saepudin, a cayenne pepper farmer cultivating a 1,400 m² plot at Kp. Pasir Leutik, Desa Ciporeat, Kecamatan Cilengkrang, Bandung, as the research subject. Data were collected through in-depth interviews, documentation of 30 weeks of sales receipts, and triangulated with official price data from BPS (Statistics Indonesia) and the National Food Agency (Bapanas) price panel for Bandung City. Results show that the farmer's selling price fluctuated between IDR 35,000 and IDR 65,000/kg with a coefficient of variation (CV) of 18.3%. Price fluctuation followed a five-phase seasonal pattern, peaking in December 2025-January 2026 and reaching its lowest point in April 2026. Three main factors driving price fluctuation were identified: harvest volume, production costs and price expectations, and seasonal market conditions. Comparison with BPS/Bapanas data revealed an average farmer's share of 78.0%, indicating relatively efficient marketing channels. Total revenue for one growing season reached IDR 55,719,000 with a net profit of IDR 45,719,000 (457.2% of the production cost of IDR 10,000,000).
price fluctuation, cayenne pepper, marketing risk, marketing channels, case study, farmer's share
Copyright (c) 2026 Yati Nurhajati, Annisa Rayhan Gunawan, Raihan Mughny Al-Ghiffari, Saoqi Fathur Rohman (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh kualitas Produk, Harga, dan Citra Merek terhadap Keputusan Pembelian Konsumen Cimory di Kecamatan Juwiring Klaten
This study aims to analyze the effect of product quality, price, and brand image on consumers' purchasing decisions of Cimory products in Juwiring District, Klaten. This research employed a quantitative approach with primary data obtained directly from respondents through questionnaires. The sampling technique used was purposive sampling with a total of 100 respondents. Data analysis techniques included multiple linear regression, t-test, F-test, and coefficient of determination (R²). The regression equation obtained was Y = 0.731 + 0.567X₁ + 0.195X₂ + 0.215X₃ + e. The t-test results showed that product quality (t = 7.537; sig. 0.000), price (t = 2.570; sig. 0.012), and brand image (t = 3.404; sig. 0.001) each had a significant effect on purchasing decisions of Cimory consumers in Juwiring District, Klaten. The F-test results showed an F-value of 119.729 with a significance of 0.000 (< 0.05), indicating that the three variables simultaneously had a significant effect on purchasing decisions. The Adjusted R Square value of 0.783 indicated that product quality, price, and brand image explained 78.3% of the variation in purchasing decisions, while the remaining 21.7% was explained by other variables outside the research model, such as promotion.
Product Quality; Price; Brand Image; Purchasing Decision
Copyright (c) 2026 Mirna Bungasari, Sumaryanto Sumaryanto (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Diskon, Gratis Ongkir, dan Online Customer Review terhadap Keputusan Pembelian Produk Fashion di Shopee pada Masyarakat DKI Jakarta
This study aims to analyses the influence of discounts, free shipping, and online customer reviews on purchasing decisions for fashion products on Shopee among the people of DKI Jakarta. This research employed a quantitative approach using a survey method. The sample consisted of 130 respondents selected through purposive sampling. Data were collected using an online questionnaire distributed via Google Forms and analyzed using multiple linear regression with IBM SPSS. The results indicate that discounts, free shipping, and online customer reviews each have a positive and significant effect on purchasing decisions, with significance values below 0.05. Simultaneously, the three independent variables also have a positive and significant effect on purchasing decisions, with an F-value of 817.331 and a significance value of 0.000 (p < 0.05). The Adjusted R Square value of 0.926 indicates that 92.6% of the variation in purchasing decisions is explained by discounts, free shipping, and online customer reviews, while the remaining 7.4% is influenced by other variables not examined in this study. In conclusion, discounts, free shipping, and online customer reviews significantly influence purchasing decisions for fashion products on Shopee among the people of DKI Jakarta.
Discounts; Free Shipping; Online Customer Reviews; Purchasing Decision; Shopee
Copyright (c) 2026 Stevanus Stevanus, Nadya Nadya Fadillah F, Prima Andriani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisa Biaya Operasional Keuangan Usaha Peternakan Sapi Perah Enjang Farm di Kampung Mekarwangi, Kecamatan Cisarua
Dairy farming businesses play a crucial role in meeting national milk demand; however, business sustainability is heavily influenced by effective operational cost management. This study aims to analyze financial operational costs, identify dominant cost components, and examine operational cost management practices at Enjang Farm in Kampung Mekarwangi, Cisarua District. A qualitative approach with a descriptive method was employed, utilizing in-depth interviews, observation, and documentation involving the business owner. Data analysis followed the Miles, Huberman, and Saldaña model, comprising data condensation, data display, and conclusion drawing. The results indicate that feed costs constitute the largest component of the cost of goods produced. Meanwhile, financial record-keeping remains rudimentary and cash-flow oriented, failing to implement agricultural accounting principles in accordance with SAK 241. Nevertheless, the business generates net profit, and the available financial information has facilitated operational decision-making. The study demonstrates that adopting more systematic financial record-keeping aligned with agricultural accounting standards could enhance the quality of financial information and support the efficiency and sustainability of the dairy farming business
operational costs, agricultural accounting, dairy farming, SAK 241
Copyright (c) 2026 Cica Cahyati, Neng Maratussolehah, Resa Mustafa Alawiyah, Serli Audista, Yati Nurhayati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Perlakuan Akuntansi Aset Biologis Pembibitan Kentang Berdasarkan SAK 241 pada CV Berkah Tani
This study aims to analyze accounting treatment for biological assets in potato seedling operations based on PSAK 241 at CV Berkah Tani in Kertasari District, Bandung Regency. The object of this study was selected because CV Berkah Tani’s business activities involve biological assets in the form of potato plants, which undergo biological transformation from the seedling stage to harvesting and therefore require accounting treatment that complies with applicable standards so that the financial statements reflect the company’s fair economic condition. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observation, and documentation, then analyzed using the interactive model of Miles and Huberman and validated through source and technique triangulation. The results show that the implementation of PSAK 241 at CV Berkah Tani has not yet been fully optimal, especially in terms of recognition, measurement, presentation, and disclosure of biological assets. The main constraints found are limited understanding of accounting standards, the absence of systematic recording, and difficulties in reliably determining the fair value of biological assets. Therefore, the implementation of PSAK 241 is needed to improve the quality of financial statements, transparency, and accountability in CV Berkah Tani’s management of potato seedling biological assets.
biological assets, PSAK 241, potato seedlings, agricultural accounting, CV Berkah Tani
Copyright (c) 2026 Pitri Apiriyanti, Sri Galih Dewani , Sulfan Hedi , Ari Rudista , Yati Nurhajati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Faktor - Faktor yang Mempengaruhi Behavioral Intention pada Fitur Toilet Tracking Aplikasi Mobile Transjakarta
This study aims to analyze the factors influencing users' behavioral intention toward the Toilet Tracking feature on the Transjakarta mobile application to enhance user comfort and experience. The study extends the Technology Acceptance Model (TAM) by incorporating Personal Innovativeness, Self-Efficacy, and System Quality as independent variables, alongside Perceived Usefulness, Perceived Ease of Use, and Perceived Enjoyment as mediating variables influencing Behavioral Intention. A quantitative approach was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) analyzed via SmartPLS 4.0 software. Data were collected through questionnaires distributed to 189 Transjakarta application user respondents. The findings demonstrate that Personal Innovativeness positively affects Perceived Usefulness, Self-Efficacy positively affects Perceived Ease of Use, and System Quality positively affects Perceived Enjoyment. Furthermore, Perceived Usefulness, Perceived Ease of Use, and Perceived Enjoyment significantly and positively influence Behavioral Intention, while also mediating the relationships between the independent variables and behavioral intention. These results indicate that enhancing system quality, perceived usefulness, ease of use, and enjoyable experiences increases users' intention to utilize the Toilet Tracking feature. This study provides valuable considerations for PT Transportasi Jakarta in developing innovative digital features.
Behavioral Intention; Technology Acceptance Model (TAM); Personal Innovativeness; Self-Efficacy; System Quality; Toilet Locator; Transjakarta App.
Copyright (c) 2026 Naura Artanti Shafwan Wibowo, Osly Usman, Ryna Parlyna (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Overconfidence, Loss Aversion, FOMO, dan Behavioral Herding terhadap Keputusan Investasi Saham pada Masa Volatilitas Tinggi
This study aims to examine the influence of overconfidence, loss aversion, fear of missing out (FOMO), and behavioral herding on stock investment decisions during periods of high market volatility among retail investors in Jakarta. This study employed a quantitative research approach using a survey method. The population consisted of retail investors domiciled in Jakarta, with a sample of 384 respondents selected through a non-probability sampling technique. Data were collected using a structured questionnaire with a Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that overconfidence has a positive and significant effect on stock investment decisions during periods of high market volatility (t = 3.124 > 1.96; p = 0.003; β = 0.290). Loss aversion has a negative but insignificant effect (t = 0.904 < 1.96; p = 0.350; β = −0.079). Furthermore, fear of missing out (FOMO) has a positive and significant effect (t = 1.989 > 1.96; p = 0.029; β = 0.205), while behavioral herding also has a positive and significant effect (t = 2.113 > 1.96; p = 0.035; β = 0.278). The results suggest that psychological factors, particularly overconfidence, FOMO, and behavioral herding, play an important role in influencing stock investment decisions during periods of high market volatility, whereas loss aversion has not been proven to significantly affect investment decisions. These findings are expected to provide valuable insights for investors in understanding the influence of behavioral biases on investment decision-making under volatile market conditions..
Overconfidence, Loss Aversion, Fear of Missing Out (FOMO), Behavioral Herding, Investment Decision..
Copyright (c) 2026 Geri Mahesa, Terrylina Arvinta Monoarfa, Sefrimel Angriani ZN (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Penerapan Akuntansi Agrikultur SAK EMKM pada Penyusunan Laporan Keuangan Usaha Peternakan Ayam Boiler ( Studi Kasus Peternakan Ayam Boiler Pak Haji Ana Salawu Kabupaten Tasikmalaya)
The broiler chicken farming sector is a pillar of food security dominated by Micro, Small, and Medium Enterprises (MSMEs); however, its management often falls short of standard financial record-keeping requirements. This study aims to analyze current financial management practices and prepare financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for Pak Haji Ana's Broiler Chicken Farm in Salawu, Tasikmalaya. A qualitative approach with a case study method was employed, utilizing in-depth interviews, non-participant observation, and documentation. The results indicate that financial recording at this farm is still very simple, with personal and business funds mixed, heavily relying on the Breeder Performance Details (RHPP) document from the partner company. The reconstruction of financial statements demonstrates that the implementation of SAK EMKM can be realized in three components. The Statement of Financial Position records total assets of IDR 405,000,000. The Income Statement shows a net profit of IDR 12,600,000 per harvest cycle (35 days) from a total revenue of IDR 28,500,000. The Notes to the Financial Statements (CALK) detail the reconciliation of biological assets and depletion. This study concludes that despite human resource constraints, the implementation of SAK EMKM is crucial for the transparency and sustainability of partnership-system livestock businesses.
SAK EMKM, Financial Statements, Livestock Accounting, Boiler Chiken, Biological Assets
Copyright (c) 2026 Dinanda Periska, Dinanda Periska, Hilmi Nabil Muzzaky, Putri Utami, Triani Nurafni (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
The Influence of Digital Financial Literacy, Perceived Usefulness, Perceived Ease of Use, and Perceived Security on Behavioral Intention to Use QRIS among Campus MSMEs
This study examines the influence of digital financial literacy, perceived usefulness, perceived ease of use, and perceived security on behavioral intention to use the Quick Response Code Indonesian Standard (QRIS) among micro, small, and medium enterprises (MSMEs) operating in a university canteen. A quantitative survey was conducted with 69 respondents selected through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The measurement model met the recommended thresholds for convergent validity, discriminant validity, and reliability. The structural model shows that perceived usefulness (β = 0.308; t = 2.296; p = 0.022) and perceived security (β = 0.320; t = 2.354; p = 0.019) have a positive and significant effect on behavioral intention, whereas digital financial literacy (β = 0.039; t = 0.515; p = 0.607) and perceived ease of use (β = 0.273; t = 1.847; p = 0.065) show no significant effect. The model explains 75.2% of the variance in behavioral intention (R² = 0.752; Q²predict = 0.750). These findings indicate that campus canteen MSMEs are driven to adopt QRIS primarily by perceived benefits and transaction security, rather than by financial literacy or ease of use alone. As an implementation of these findings, a “Kantin Pinter” digital platform prototype was developed, integrating QRIS education, transaction monitoring, ease-of-use, and digital transaction security features.
Digital Financial Literacy; Perceived Usefulness; Perceived Ease of Use; Perceived Security; Behavioral Intention; QRIS.
Copyright (c) 2026 Santi Setriyani, Diena Noviarini, Ringga Sentagi Asa (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kebijakan Kompensasi dan Benefit Terhadap Kepuasaan Pegawai di PT Pegadaian Persero Cabang Sape
This study aims to analyze the effect of compensation policy and benefits on employee job satisfaction at PT Pegadaian (Persero) Sape Branch. The background of this study is based on differences in employees' perceptions of the compensation and benefits system implemented by the company, particularly between permanent employees and outsourced (forting) employees, which may affect their level of job satisfaction. This research employed a quantitative approach with an associative research design. The population consisted of 40 employees, all of whom were selected as the research sample using the saturated sampling technique. Data were collected through a questionnaire using a Likert scale. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), as well as correlation and coefficient of determination analyses with the assistance of SPSS version 26. The results indicate that the compensation policy has a positive and significant effect on employee job satisfaction, with a t-value of 2.418 and a significance value of 0.004 (<0.05). Benefits also have a positive and significant effect on employee job satisfaction, with a t-value of 3.423 and a significance value of 0.002 (<0.05). Simultaneously, compensation policy and benefits have a significant effect on employee job satisfaction, as indicated by an F-value of 24.295 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) is 0.668, indicating that 66.8% of the variation in employee job satisfaction can be explained by compensation policy and benefits, while the remaining 33.2% is influenced by other factors not examined in this study. In conclusion, the better the company's compensation policy and benefits, the higher the level of employee job satisfaction. Therefore, PT Pegadaian (Persero) Sape Branch is recommended to continuously improve its compensation policy and benefits in a fair, transparent, and employee-oriented manner to enhance job satisfaction and support the achievement of organizational goals.
Compensation Policy, Benefits, Employee Job Satisfaction, PT Pegadaian (Persero) Sape Branch
Copyright (c) 2026 Indri Rahayu, Rahmatia Rahmatia , Mawar Hidayanti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Service Quality dan Price Perception Terhadap Customer Loyalty pada Kedai Kopi di Bekasi Timur
The rapid growth of the coffee shop industry in East Bekasi has intensified competition, requiring businesses to strengthen customer retention through high service quality and favorable price perceptions. This study aims to examine the effects of service quality and price perception on customer loyalty, both individually and simultaneously. A quantitative approach with a causal associative research design and survey method was employed. Data were collected using a six-point Likert-scale questionnaire from 160 respondents selected through purposive sampling. Respondents were at least 17 years old, resided in or were active in East Bekasi, and had purchased products from local coffee shops. Data were analyzed using IBM SPSS through instrument validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that service quality has a positive and significant effect on customer loyalty (β = 0.294, t = 7.954, p < 0.001), while price perception also has a positive and significant effect (β = 0.356, t = 6.636, p < 0.001). Simultaneously, both variables significantly influence customer loyalty (F = 81.657) and explain 51.0% of its variance. These findings suggest that consistently improving service quality and fostering fair price perceptions are essential strategies for enhancing customer loyalty in coffee shops. The study also contributes empirical evidence to the literature on customer loyalty within the context of local coffee shop businesses.
Service Quality; Price Perception; Customer Loyalty; Coffee Shop.
Copyright (c) 2026 Idlal Radhya Andiyana, Dita Puruwita, Prima Andriani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Faktor-Faktor yang Memengaruhi Continuance Use Intention Aplikasi Shopee Partner pada Mitra UMKM di Jabodetabek
This study aims to analyze Continuance Use Intention among Shopee Partner users in the Jabodetabek area. This application is used by Shopee Food partners to manage their business operations digitally. This study examines the influence of System Quality, Information Quality, Service Quality, Perceived Usefulness, and User Satisfaction. Data were collected from 260 SME operators via a questionnaire and analyzed using SEM-PLS with SmartPLS 4.0 software. The results of the analysis indicate that System Quality, Information Quality, and Service Quality have a positive and significant effect on Perceived Usefulness. Service Quality and Perceived Usefulness have a positive effect on User Satisfaction, while System Quality and Information Quality do not affect User Satisfaction. Furthermore, Perceived Usefulness and User Satisfaction have a positive effect on Continuance Use Intention. Future research is recommended to expand the sample size, add variables, and use a longitudinal approach to obtain more comprehensive results.
Continuance Use Intention, Shopee Partner, Shopee Food, UMKM
Copyright (c) 2026 Arsanti Raissa Kinanti, Ryna Parlyna, Osly Usman (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Website Quality dan E-Service Quality terhadap Purchase Intention melalui Trust Platform Top Up Game
This study aims to analyze the influence of website quality and e-service quality on purchase intention through trust among users of a game top-up platform. The study was motivated by increasing competition among game top-up platforms, requiring service providers to deliver high-quality websites and digital services capable of building user trust and encouraging purchase intention. This research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to 183 users of the UPOINT.ID platform and analyzed using SEM-PLS with SmartPLS 4.0. The results indicate that website quality has a positive and significant effect on purchase intention (β = 0.317; p < 0.001), e-service quality has a positive and significant effect on purchase intention (β = 0.318; p < 0.001), and trust has a positive and significant effect on purchase intention (β = 0.314; p < 0.001). Furthermore, website quality (β = 0.586; p < 0.001) and e-service quality (β = 0.311; p < 0.001) also had positive and significant effects on trust. Mediation analysis revealed that trust significantly mediates the effects of both website quality and e-service quality on purchase intention. These findings suggest that improving website quality and e-service quality, along with strengthening user trust, is essential for enhancing purchase intention on game top-up platforms.
Website Quality; E-Service Quality; Trust; Purchase Intention; Platform Top Up Game.
Copyright (c) 2026 Fini Pandewidinata, Diena Noviarini, Fildzah Shabrina (Author) https://creativecommons.org/licenses/by-nc-sa/4.0