Abstract:This research aims to examine and analyze the influence of brand image on the purchasing decisions of students at the Faculty of Economics, Nias University, in the context of online shopping. The background of this study…
stems from the rapid growth of e-commerce in Indonesia, which has significantly changed consumer shopping behavior, particularly among students who are highly adaptive to digital technology. In online shopping situations, where consumers cannot physically assess the product, brand image becomes one of the main factors influencing consumer trust, perceived quality, and confidence in making purchasing decisions. The type of research employed is quantitative research with a survey approach. The study population consisted of 1,959 active students of the Faculty of Economics, Nias University, with a sample of 95 respondents determined using the Slovin formula. Data were collected using a Likert-scale questionnaire covering brand image indicators (strength, favorability, and uniqueness of brand association) as well as purchasing decision indicators (problem recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior). The data were analyzed using validity and reliability tests, simple linear regression analysis, t-test, and determination test with the aid of SPSS software. The results of the study indicate that brand image has a positive and significant effect on students' purchasing decisions in online shopping. This finding implies that the stronger the brand image, the higher the tendency of students to make online purchases. Therefore, companies or online businesses need to develop and strengthen their brand image through consistent marketing communication strategies, clear product information, and credible brand reputation to increase consumer loyalty and purchase intention.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:Micro, small, and medium enterprises (MSMEs) in developing countries like Indonesia are highly vulnerable to financial risks yet often lack formal risk-management practices, relying instead on personal experience, intuition,…
ion, and culturally rooted local practices to navigate financial uncertainty. This study aimed to identify MSME owners' perceptions of financial risks, explore informal mitigation strategies based on local experience and community practices, analyze the influence of cultural norms and social networks, and propose a contextually grounded problem-solving framework. Employing a qualitative research design, the study used in-depth semi-structured interviews, direct observations, and document analysis with MSME owners, and analyzed the data using thematic analysis and triangulation to ensure credibility. The results revealed three primary financial risk-mitigation strategies: adaptive cash-flow management, reliance on social capital and local economic networks, and experiential diversification driven by local market knowledge. The findings demonstrate that MSMEs develop resilience through culturally embedded practices and social structures, confirming that interventions should leverage existing informal mechanisms and integrate culturally compatible tools rather than imposing rigid formal frameworks.
Abstract:This study aims to analyze the influence of financial literacy on financial behavior and financial management in Micro, Small, and Medium Enterprises (MSMEs) in Pasar Village, Gunungsitoli District. The background of the…
study indicates that MSMEs have a crucial role in the Indonesian economy, but many MSMEs still face challenges in financial management due to a lack of financial literacy. This study used a quantitative approach by distributing questionnaires to 158 MSMEs in the area. The results of the analysis indicate that financial literacy has a positive and significant influence on both financial behavior and financial management of MSMEs. MSMEs with higher levels of financial literacy tend to exhibit healthier financial behaviors, such as the ability to manage expenses, create budgets, and save. Similarly, good financial literacy significantly improves MSMEs' abilities in planning, recording, reporting, and evaluating business finances. Multivariate analysis confirmed that financial literacy simultaneously significantly influences both aspects. The high coefficient of determination (80.7% for financial behavior and 83.7% for financial management) indicates that financial literacy is a dominant factor in explaining variation in both dependent variables.
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:This study aims to determine how social media is utilized Facebookas a digital promotional tool at UD. Tahu Murni in Gunungsitoli City, and to identify factors that hinder the effectiveness of such promotions in increasing…
ng sales. The background of this study is the increasingly rapid development of information technology that encourages micro, small, and medium enterprises (MSMEs) to utilize digital media as a more efficient promotional strategy and reach a wider market. The research method used is a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of business owners and several consumers. The data obtained were analyzed using thematic analysis methods. The results of the study indicate that the use of Facebook as a promotional medium by UD. Tahu Murni has not been optimally implemented. The promotional content uploaded is still simple, inconsistent, and has not utilized strategic features such as paid advertising (Facebook Ads), customer interaction, and social media analytics. The main inhibiting factors in optimizing promotions through Facebook are the business owner's limited digital knowledge, limited time, and the lack of a workforce focused on digital marketing. This study recommends that business actors improve their understanding and skills in social media management, utilize digital promotional features optimally, and develop attractive and consistent content strategies to reach more consumers.
Abstract:This study aims to test and analyze the influence of work compliance and work motivation on the work results of apparatus at the Makassar Regional Investment and One-Stop Integrated Services Office. The background of this…
s study is based on the importance of improving the performance of the apparatus in providing effective, responsive, and quality public services. Work compliance is seen as the attitude of the apparatus in obeying applicable rules, procedures, discipline, and work standards, while work motivation reflects the motivation, enthusiasm, and willingness of the apparatus to complete tasks. The population in this study is all apparatus in the agency, with a sample of 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques with the help of SPSS software version 23.00. The results of the study show that work compliance has a positive and significant effect on the work results of the apparatus. This means that the higher the level of compliance of the apparatus with work rules and procedures, the better the work results achieved. Meanwhile, work encouragement has a positive but insignificant effect on the work results of the apparatus. These findings show that work motivation needs to be supported by a conducive work system, supervision, and organizational environment in order to be able to improve performance optimally. The implication is that agencies need to strengthen the culture of discipline and design a more targeted motivation strategy according to the needs of public service apparatus in a sustainable manner in the region
Abstract:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:This research aims to find out how student learning outcomes differ in the Accounting Laboratory course based on previous educational background. The population in this sample is all 91 students who filled out the Googleform…
form provided. The sample size was obtained using the Yamane formula for the two independent variables, namely SMK with 40 students and SMA with 20 students. The type of research in this research is quantitative comparative using the independent sample t-test analysis technique, with the test carried out being a difference test of one group of samples (pairs). The results of this research are that there is no statistically significant difference between the learning outcomes of students with vocational/MAK backgrounds and the learning outcomes of students with high school/MA backgrounds. Keywords: Learning Outcomes, Educational Background
Abstract:Masalah pengelolaan parkir di Politeknik Jambi sering menyebabkan ketidakefisienan akibat sistem penghitungan manual yang rentan human error. Penelitian ini bertujuan merancang sistem penghitungan kendaraan otomatis berbasis…
asis pengolahan citra digital. Metode yang digunakan adalah Background Subtraction dengan algoritma MOG2 dan OpenCV menggunakan video kamera smartphone. Sistem mengintegrasikan proses preprocessing citra, operasi morfologi, dan Euclidean Distance Tracker untuk melacak serta menghitung kendaraan secara real-time. Hasil penelitian menunjukkan sistem mampu membedakan kendaraan yang bergerak dengan objek statis secara akurat melalui Virtual Counting Line. Dengan beban komputasi yang ringan dan biaya rendah, sistem ini efektif menjadi solusi otomatisasi manajemen parkir di lingkungan kampus.
Parking management issues at Politeknik Jambi often lead to inefficiencies due to manual counting systems prone to human error. This study aims to design an automatic vehicle counting system based on digital image processing. The method utilizes Background Subtraction with the MOG2 algorithm and OpenCV using smartphone video input. The system integrates image preprocessing, morphological operations, and Euclidean Distance Tracker to track and count vehicles in real-time. The results demonstrate that the system can accurately distinguish between moving vehicles and static objects via a Virtual Counting Line. With low computational requirements and cost-effectiveness, this system offers an efficient automation solution for campus parking management.