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:This study aims to analyze the effect of work engagement on employee performance, to analyze the effect of work environment on employee performance, to analyze the effect of work engagement on employee performance through…
h job satisfaction, and to analyze the effect of work environment on employee performance through job satisfaction. The research method uses a quantitative approach with the population consisting of all employees of PT. Kiat Ananda Group, totaling 80 people. The sample for this study used a census technique, where the entire population was included as the sample. Data processing and analysis were performed using the Partial Least Square (PLS) method with the SmartPLS 3.0 software to test the relationships between variables. The results indicate that work engagement and work environment have a positive effect on employee performance. Moreover, job satisfaction was found to significantly mediate the effects of work engagement and work environment on employee performance. These findings suggest that improving employee performance can be achieved through enhancing work engagement and a conducive work environment, supported by high levels of job satisfaction
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:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Abstract:This study aims to analyze the influence of financial literacy on financial behavior and the influence of financial literacy on financial behavior with lifestyle as a moderating variable in generation Z in Makassar City…
in 2024. This research method uses a descriptive quantitative approach, which aims to analyze the influence of financial literacy and lifestyle on the financial behavior of generation Z in Makassar City in 2024. The variables analyzed are Financial Literacy, Lifestyle, and Financial Behavior. The data used in this study are primary data in the form of questionnaires and secondary data in the form of financial data. The population in this study is all generation Z in Makassar City. The sample of this study is generation Z in Makassar City with an age range of 18-27 years. The results of the study indicate that Financial Literacy has a significant influence on Financial Behavior in Generation Z in Makassar City. Thus, it is expected to provide practical recommendations for generation Z in managing finances and assist local government policies in improving financial literacy among youth. In addition, this research will be published in the form of a Sinta-accredited national journal to provide deeper insight into how financial literacy and lifestyle influence the financial behavior of Generation Z in Makassar.
Abstract:This study analyzes the financial condition of the Osseda Faolala Perempuan Nias Consumer Cooperative during the period January 2021–December 2024, focusing on the management of current assets, short-term liabilities, and…
and the repayment rate of member loans. Data were processed using descriptive statistics and simple linear regression to assess the cooperative's financial balance and factors influencing business growth. The classical assumption test showed that the regression model met the feasibility criteria, both in terms of normality and autocorrelation, thus the analysis results were reliable. The t-test results proved that working capital had a positive and significant effect on cooperative business growth with a significance value <0.05. The coefficient of determination (R² = 0.887) confirmed that 88.7% of the variation in business growth was explained by working capital management. This means that the more optimal the management of working capital—including current assets, short-term liabilities, and member loans—the higher the cooperative's chances of growth and development. In addition to strengthening the existing literature, this study is consistent with the findings of Winata et al. (2023) on manufacturing companies and Herawati (2023) on savings and loan cooperatives, both demonstrated the importance of working capital management to financial performance. However, these results differ from the research of Rezki Erdian et al. (2022) on the retail sector, which found that receivables had no significant effect on profitability. This difference indicates that the relevance of working capital is highly dependent on the institutional context. Overall, this study confirms that optimal working capital management is not merely an administrative issue, but a strategic factor determining cooperative business growth and improving welfare. member.
Abstract:This study examines the development of creative industry-based Micro, Small, and Medium Enterprises (MSMEs) in Ulunoyo District, South Nias Regency, with a focus on four main sectors: culinary, crafts, fashion, and music.…
. The purpose of this study is to describe the condition of creative MSMEs in Ulunoyo, identify the obstacles faced, and analyze the development strategies implemented by business actors to increase competitiveness. The method used is descriptive qualitative with data collection techniques through interviews, field observations, and documentation of 21 MSME actors in five villages. Data analysis was carried out through reduction, presentation, and verification of findings. The results show that the development of creative MSMEs in Ulunoyo is supported by the potential of community creativity, strategic location, and the existence of traditional markets as distribution centers. Development strategies include improving product quality, business diversification, design innovation, and the use of digital technology for promotion and marketing. However, a number of major obstacles are still encountered, including limited business capital, rising raw material prices, low managerial skills, lack of product innovation, limited market access, and high levels of competition. To overcome these obstacles, business actors carry out creative promotions, expand their collaboration networks, and utilize social media to reach a wider consumer base.
Abstract:This study aims to determine the Effect of Raw Material Inventory Management on Work Productivity of PT. KSS (Karunia Sejahtera Sejati) Nias Branch. The research method used is a quantitative approach. The sample in this…
study amounted to 31 respondents. Data collection techniques were carried out through the distribution of questionnaires and documentation. Data analysis techniques used simple linear regression analysis, classical assumption tests, coefficient of determination tests and t-tests with the help of the SPSS version 25 statistical application. The R2 Determination Test that has been carried out obtained the result that the R2 value is 0.620. This shows that the Raw Material Inventory Management variable (X) can explain Work Productivity (Y) by 62%, while the remaining 38% is explained by other factors not covered in this study. Based on the data analysis, it shows that simultaneously the Raw Material Inventory Management variable has a positive and significant effect on Work Productivity with a significance of 0.000 <0.05 and the T-value obtained is 6.877> 1.696 so that it can be concluded that Ha is accepted and has an effect on the dependent variable of Work Productivity (Y). The conclusion of this study is that the Raw Material Inventory Management variable partially or simultaneously has an effect on Work Productivity and it is recommended that PT. KSS (Karunia Sejahtera Sejati) provide increased competency and understanding of employees regarding inventory management that is very necessary so that they are able to carry out their tasks more efficiently and effectively, so that work productivity increases. Periodic training and socialization regarding inventory management and its relationship to work productivity must continue to be carried out.
Abstract:This study aims to analyze the application of game theory in understanding strategic behavior among firms in an oligopolistic market. Using a qualitative approach with a literature review method, this research examines the…
he concepts of Nash equilibrium, dominant strategy, and price discrimination as foundations for determining optimal strategies among market players. The findings show that game theory, particularly the Cournot, Bertrand, and Stackelberg models, effectively explains competitive interactions in markets with limited participants. Moreover, regulations such as Law No. 5 of 1999 play an important role in maintaining fair competition. Game theory proves to be an effective analytical tool for formulating corporate strategies and economic policies in oligopolistic markets
Abstract:This study aims to improve the internal capacity of Malabar MSMEs in managing digital marketing through an internal training program designed based on the SMART Framework approach. The main problem faced by Malabar is the…
e lack of staff understanding in managing social media, especially Instagram, which impacts weak brand awareness and brand identity. This study uses a descriptive qualitative approach with a project-based learning method, in which researchers are actively involved in the planning, implementation, and evaluation of the training program. Data were collected through participant observation, semi-structured interviews, and documentation during the training process. The training objectives were formulated specifically, measurable, achievable, relevant, and time-limited, in accordance with the SMART principles. The results showed a significant increase in staff understanding of content planning, creating visual materials consistent with brand identity, and using Instagram analytics features. The post-test showed an increase in the average score of participants, and the MSMEs' digital activities became more structured. These findings indicate that internal training designed with the SMART approach is effective in building staff digital competencies and supporting brand image strengthening on social media. Overall, this study shows that improving internal digital literacy is a strategic step that can strengthen the competitiveness of MSMEs in the ever-evolving digital ecosystem