JURNAL EKONOMI KREATIF DAN MANAJEMEN BISNIS DIGITAL

The Role of Effective Strategy and Communication for Generation Z in Rural Communities

2025-07-05T21:53:08+00:00

One important initial step in developing youth-oriented village development strategies is understanding Generation Z characteristics, including how they communicate, their interests, and aspirations. The purpose of this research is to find the most effective methods and communication approaches to support Generation Z in Karang Rejo Village. This research focuses on Karang Rejo Village in Stabat sub-district, which has 11,621 residents, consisting of 5,827 men and 5,794 women, making it the village with the second largest population in the Stabat. The selection of Karang Rejo as a research location was based on the fact that the village has a very representative demographic, with a balanced population composition between men and women. Using a combination of qualitative methods through in-depth interviews and direct observation, as well as quantitative approaches through surveys, this research aims to identify effective empowerment models. The results obtained are expected to serve as a strategic reference in designing development initiatives that are inclusive, innovative, and sustainable, so that the active involvement of all levels of society is encouraged.

Analysis of Perceptions of Adult Consumers in Surabaya towards the Use of Non-MSG Natural Flavoring

2025-07-05T21:52:46+00:00

Monosodium glutamate (MSG) has long been used as a flavoring in various food products. However, concerns regarding the health impacts of MSG consumption, including sensitivity symptoms such as headaches and high blood pressure, have prompted many consumers to seek healthier alternatives. This study aims to evaluate adults' interest in the use of non-MSG natural flavorings and identify factors that influence this preference. The research method used was a quantitative survey with a sample of 53 adult respondents selected randomly. The research results showed that 56.6% of respondents preferred natural non-MSG flavorings for health reasons, while another 43.4% expressed a desire to use or prefer products made from artificial MSG. Natural alternatives such as anchovies, mushrooms, seaweed and cheese proved popular among respondents. The study concluded that there is significant interest among adults in switching to natural, non-MSG flavorings. Recommendations for food manufacturers include developing products with natural flavors, educating consumers about health benefits, and transparency in product labeling. In this way, manufacturers can meet the needs of a growing market and support healthier eating patterns.

Dramaturgy in Digital Public Accounting: Social Representation and Institutional Imaging in the Era of Digital Transformation

2025-07-05T21:52:25+00:00

Accounting practices in public institutions are no longer merely financial reporting tools, but also strategic instruments for building institutional image, particularly through digital platforms. This research adopts Erving Goffman's dramaturgy approach to analyze how actors in public institutions manage impressions through financial report presentations and institutional communication activities connected to digital systems, including social media and e-reporting. The concepts of front stage and back stage are used to understand the disparity between formal representations displayed digitally to the public and the internal organizational reality. Findings reveal the use of digital systems as part of social performance to create an image of transparency, which often does not reflect actual operational conditions. This research highlights new challenges in maintaining accountability and public trust in the era of digital transformation. Thus, the dramaturgy approach provides a critical perspective in understanding the social and technological dynamics behind digital public sector accounting practices.

Analysis of Factors that Affect Digital Investment Interest: A Study on Livin’ by Mandiri Users

2025-07-26T22:20:44+00:00

This research examines how financial knowledge, accessibility, and trustworthiness affect people's interest in digital investing through the Livin' by Mandiri mobile application. Given the growing popularity of digital investment platforms, there's a clear need to understand what motivates public engagement with digital investment options. The study employed a quantitative methodology using causal associative research design and purposive sampling to survey 150 active Livin' by Mandiri users. Data collection was conducted via questionnaires, with multiple linear regression analysis used to evaluate the relationships between variables. Findings revealed that financial knowledge, accessibility, and trustworthiness all positively and significantly impact investment interest, both individually and collectively. With a determination coefficient of 78.9%, these three factors substantially account for the variation in investment interest levels. The results validate the application of Theory of Planned Behavior within digital investment contexts and offer practical insights for developing digital banking services that prioritize user-friendliness, security, and financial education.

Analysis of the Impact of Machinery and Equipment Assistance on the Income of Furniture and Handicraft SMEs in Palu City

2025-07-24T22:10:55+00:00

Small and Medium Enterprises or commonly referred to as SME are production activities for goods used in daily human life. Production activities in this industry can serve as a means of employment absorption in a relatively short time and open job opportunities in a broader field. This study aims to determine the impact of machinery and equipment assistance on the income of SME Furniture and Crafts in Palu City. The research method used is quantitative research with a descriptive approach. The data collection method used is data obtained directly from respondents and data obtained from the Trade and Industry Office of Palu City. The analysis technique uses the Paired Sample t-Test. The results of this study show that the provision of machinery and equipment assistance from the government has a positive effect on the income of SME Furniture and Crafts.

The Influence of Love of Money, Machiavellianism, and Idealism on the Ethical Perceptions of Accounting Students

2025-07-24T22:10:35+00:00

This study focuses on how three psychological characters, Love of Money, Machiavellianism, and Idealism, influence how Accounting students at UPN ‘Veteran’ East Java view ethics. The respondents in this study were 87 students from the 2021-2022 cohort who had completed the Business and Professional Ethics course. Information was gathered by administering a survey with a measurement scale and then examined using the PLS-SEM method through the use of the SmartPLS software. The outcomes were rather intriguing: firstly, it was discovered that the love of money has a considerable impact on the ethical viewpoints of students (t-statistic = 3.946; p<0.001). Secondly, Machiavellian attributes were also determined to have a significant effect (t-statistic = 3.497; p = 0.001). However, the same could not be said for Idealism, as it did not demonstrate a notable impact (t-statistic = 0.170; p = 0.865). These discoveries could offer valuable insights for enhancing ethics-related teachings in accounting studies. Specifically, the teaching materials focusing on attitudes towards wealth and manipulative behaviours should be given more emphasis in shaping the ethical comprehension of aspiring accountants.

The Role of Visual Imagery in Building Brand Image and Consumer Purchase Intention in the Era of Social Media: A Literature Review

2025-07-26T22:20:22+00:00

Visual-based social media platforms such as Instagram have become a primary channel for brand communication in the digital marketing era, particularly among Gen Z and Millennials, both highly visual-oriented consumers. This study explores how visual imagery shapes brand image and purchase intention on social media, with a particular focus on these two generational segments. Using a narrative literature review approach, the article synthesizes insights from recent studies examining the relationships between visual imagery elements, brand perception, and consumer decision-making processes. The findings highlight the strategic role of visual imagery in fostering positive brand associations, enhancing brand personality, and eliciting emotional responses that directly influence purchase intention. Gen Z and Millennials’ preference for authentic, aesthetically pleasing, and emotionally resonant visual imagery emerges as a critical factor in the success of visual marketing strategies on social media. These insights contribute to the theoretical development of visual communication research and offer practical guidance for brands aiming to design more effective and relevant visual content on visual-first platforms such as Instagram.

Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali

2025-07-26T22:20:01+00:00

The purpose of this study is to analyze sustainability business practices based on Tri Hita Karana (THK) in hotels under the auspices of the Marriott international network, namely E Hotel in Ubud, S Hotel in Kuta, W Hotel in Seminyak, TS Hotel in Legian, and TL Hotel in Nusa Dua. This qualitative research uses informants determined by purposive sampling techniques. Interviews, documentation studies, and observation were used in data collection. The data analysis technique used in this study is an interactive model by Miles and Huberman, which consists of data reduction, data presentation, and conclusions. The findings indicate that each hotel adapts Marriott International's sustainability standards aligned with THK's core principles: Parahyangan (harmony with God), Pawongan (harmony among people), and Palemahan (harmony with nature). The hotels participate in activities such as religious engagement, food redistribution, waste segregation, energy conservation, and the use of eco-friendly products. This integration of THK enhances employee engagement, strengthens community relationships, and promotes environmentally responsible practices in the hospitality industry.

The Role of Creativity and Innovation in Menus in Attracting Millennial Consumers to the Culinary Business

2025-07-26T22:19:41+00:00

This study aims to examine the influence of menu creativity and innovation on the purchasing interest of millennial consumers in the culinary business. The background of this study is based on changes in the consumption behaviour of millennials, who not only pursue taste but also pay attention to visual aspects, unique value, and emotional experiences when choosing food. This study employs a quantitative-descriptive approach using a survey method targeting 120 millennial respondents who actively consume creative and innovative culinary offerings. The analysis technique used is multiple linear regression with the assistance of SPSS. The results of the study indicate that menu creativity (β = 0.341; p < 0.001) and menu innovation (β = 0.468; p < 0.001) have a positive and significant effect on millennial consumers' purchasing interest, both partially and simultaneously (R² = 0.576; F = 47.53; p < 0.001). These findings support the Stimulus-Organism-Response (SOR) theory, which explains that creativity and innovation as stimuli can shape consumers' perceptions and emotions, ultimately leading to purchasing decisions. This study provides strategic implications for culinary business actors to integrate creative design and innovative approaches in product development to be more relevant to the preferences of the digital-native generation.

Efficiency Analysis of Capture Fisheries in the Northern and Southern Coastal Regions of Central Java, Indonesia

2025-08-25T22:51:48+00:00

This study examines the fishery efficiency in the northern and southern coastal regions of Central Java by applying the Data Envelopment Analysis (DEA) approach. The efficiency measurement is based on three input variables (number of fishermen, boats, and fishing gear) and two output variables (total production value and quantity of fish produced). The analysis reveals that Tegal City is the most efficient region in Central Java's fisheries sector, followed by Rembang, Pati, and Batang. These regions demonstrate relatively optimal utilization of available fishing resources to generate high output. Tegal's efficiency can be attributed to its integrated fishing infrastructure, better market access, and effective fleet and labor management. In contrast, other regions showed lower efficiency due to underutilization of resources or operational constraints. The findings suggest the need for targeted policies to enhance technical efficiency in lagging areas, such as capacity-building programs, modernization of fishing gear, and improved value chain integration to support a more balanced and sustainable fisheries development across Central Java.

The Influence of Motivation, Compensation, and Work Discipline on Employee Performance at PT. Sedayu Cahaya Perkasa

2025-08-27T04:06:45+00:00

The fast expansion of digital infrastructure requires both advanced technology and optimal human resource performance. The primary objective of this research is to explore how motivation, compensation, and work discipline shapes the performance of employees at PT. Sedayu Cahaya Perkasa. This study utilises a quantitative approach with 53 participants, and data gathering involves the distribution of surveys among the company's employees. Data analysis is conducted using the Partial Least Squares (PLS) method, supported by SmartPLS 4 software. The findings suggest that motivation has a significant and positive correlation with employee performance. Similarly, compensation has a notable and affirmative impact on employee performance. Additionally, the study reveals that work discipline also plays a crucial role in enhancing performance. Together, motivation, compensation, and work ethic contribute to 90.3% of employee performance (Adjusted R Square = 0.903), while the remaining 9.7% is influenced by undisclosed factors. The findings shed light that organizations can improve productivity by encouraging intrinsic motivation, fair compensation, and effective work discipline.

Analysis of the Role of Income Audit in Internal Control: Evidence from the Hospitality Sector in Bali

2025-08-26T22:53:08+00:00

This study aims to analyze the role of income audit in internal control at Courtyard by Marriott Bali Nusa Dua Resort. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The theoretical framework used in this study refers to the internal control component and fraud triangle theory which includes three elements: pressure, opportunity, and rationalization. The results of the study shed light that income audit plays an active and significant role in ensuring the accuracy of hotel revenue reports through the process of daily transaction verification, system matching, and formal short/over reporting. The four components of internal control have been implemented well, and the three elements of triangle fraud have also been effectively controlled. Based on the 15 observation indicators used, all of them were declared to be implemented, and the effectiveness of internal control reached 100%. This research contributes to hotel management in maintaining an accountable internal control system, as well as providing strategic recommendations for continuous improvement in the implementation of revenue audits.

Sentiment Classification of Livin’ by Mandiri Reviews in Indonesia Using LSTM for Digital Banking Service Improvement

2025-08-26T22:53:30+00:00

The rapid expansion of digital banking services in Indonesia has increased the need for continuous monitoring of user satisfaction, particularly through feedback submitted via app reviews. This study analyses user sentiment toward the Livin’ by Mandiri mobile banking application using a deep learning approach. A total of 5,000 user reviews were collected exclusively from the Google Play Store and pre-processed through text cleaning steps such as slang normalization, stemming, and tokenization. Sentiment labels (positive, neutral, negative) were assigned using an Indonesian lexicon-based method, and a Long Short-Term Memory (LSTM) model was trained and evaluated with accuracy, precision, recall, and F1-score metrics. Results indicate negative sentiment dominates (37.6%), with frequent complaints about login failures and slow performance, while the LSTM model achieved 98% accuracy. This study is limited by its single-platform data source, potential linguistic bias in Indonesian user reviews, and the model’s limitations in detecting sarcasm or complex emotions. Nonetheless, the findings demonstrate the applicability of sentiment analysis as a real-time monitoring tool to support feature enhancement and user experience improvements in Indonesian mobile banking services.

The Influence of Twice Brand Ambassador and Korean Wave on Scarlett Product Purchase Decisions With Brand Image as a Mediating Variable

2025-08-26T22:52:48+00:00

In recent years, the beauty industry has grown rapidly due to increasing public awareness of self-care and appearance. Demand for skincare and body care products has risen as consumers seek to boost their confidence. To meet these needs, companies must continue developing unique products to stay competitive. One strategy is using famous figures as brand ambassadors, as their popularity helps spread the brand’s message more widely. For example, Scarlett appointed TWICE, a South Korean girl group from JYP Entertainment, as its brand ambassador. However, this decision sparked controversy, with some consumers accusing Scarlett of skin color discrimination. This research examines the impact of TWICE as a Brand Ambassador and the Korean Wave on consumers’ purchasing decisions regarding Scarlett products, with Brand Image as a mediating variable. The study adopts a quantitative and associative research design. The target population consists of students at Padang State University familiar with both Scarlett products and TWICE. Using purposive sampling, 100 respondents were obtained. Data was collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0 software. The findings shed light that Brand Ambassador and Korean Wave significantly influence Brand Image; Brand Image significantly affects Purchasing Decisions; both Brand Ambassador and Korean Wave directly influence Purchasing Decisions; and both have indirect effects on Purchasing Decisions through Brand Image. These findings contribute to understanding celebrity endorsement and consumer behavior in global cultural trends. Practically, companies should carefully choose brand ambassadors and use cultural trends to boost the brand's image and drive sales.

Product and Price Analysis on Consumer Satisfaction of Halo Card Users at Telkomsel Company (Case Study of Halo Card Users in Makassar)

2025-08-29T22:53:31+00:00

Indonesia's telecommunications industry faces intense competition, requiring operators to focus on customer satisfaction through strategic product and pricing decisions. The specific impact of these factors on PT. Telkomsel's Halo Card users in regional markets like Makassar remains underexplored, necessitating targeted research to understand consumer satisfaction drivers. This study aims to analyze the Product and Price variables on Consumer Satisfaction in using Halo Cards at PT. Telkomsel in Makassar, and provide input for the company while serving as reference material for future research. The analytical method used is descriptive statistical method with multiple regression analysis using SPSS software. This study applies multiple regression analysis to evaluate whether product and price factors significantly influence consumer satisfaction of HALO Card users at PT. Telkomsel Makassar. The sampling method used is Simple Random Sampling with a sample size of 100 respondents. Data is analyzed quantitatively using Multiple Linear Regression Analysis, R-Square, F-Test, and T-Test. The results of this study show that Product (X1) and Price (X2) variables partially and simultaneously have a positive influence on consumer decisions in purchasing duck-type Suzuki motorcycles at PT. Sinar Galesong Pratama in Makassar. This shows that the contribution of these two variables to consumer satisfaction is 75.0%, while the remaining 25.0% is influenced by other variables beyond the study.

Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X

2025-08-30T22:53:37+00:00

This study discusses the accounting treatment of the happy hour program in assessing the performance of the Food & Beverage Department at Hotel X. Happy hour is a marketing tactic that aims to increase beverage sales during off-peak hours by offering special promotions, such as buy 1 get 1 free. The research method uses a descriptive qualitative approach with data collection through interviews, observations, and documentation studies and utilizes secondary data sources and primary data. The results showed that the accounting treatment of happy hour program revenue is recorded in the other expense account in the Sales & Marketing department, in accordance with PSAK No. 72 of 2020 and USALI Schedule 7 - Sales & Marketing. Revenue is measured based on predetermined menu prices, as well as market and competitor survey analysis. Presentation is presented in the income statement, and disclosure of this program revenue is disclosed in the notes to the financial statements. The happy hour program has a positive operational impact on the performance of the Food & Beverage department in terms of cost efficiency, sales volume, and service quality.

Analysis of the Impact of Business Capital Assistance on MSME Income in Kabonena Subdistrict

2025-09-08T22:56:25+00:00

This research aims to determine the amount of MSME income before and after receiving business capital assistance and to understand the impact of business capital assistance on MSME income in Kabonena Village. The type of research used is quantitative research with a descriptive approach. The sampling technique used is saturated sampling (census), with the sample in this study being 7 MSMEs in food and beverage businesses that are still active and have received BPUM (Productive Assistance for Micro Businesses) stage 1 capital assistance. The data source in this research is primary data. Data collection techniques include observation and interviews using questionnaires as tools. The data analysis tool used is income analysis. The research results show that there are changes in MSME income before and after receiving business capital assistance. The calculation results from income analysis show that the total net income of MSMEs during one month of production before receiving business capital assistance was Rp6,284,600. After receiving business capital assistance, the total net income increased to Rp16,377,800. The research results show that business capital assistance distributed by the government contributes to increasing the income of Micro, Small and Medium Enterprise actors.

Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay

2025-09-14T22:57:31+00:00

Four Seasons Resort at Jimbaran Bay has experienced a significant increase in accounts receivable balance every year. Based on the table of sources of credit sales and the amount of accounts receivable balance for the period 2021 to 2023, it shows that the largest accounts receivable balance comes from travel agents, accompanied by a slow turnover rate of receivables. This indicates that the collection process of receivables has not been functioning well and poses a risk of uncollectible receivables which impacts the hotel’s operational cash flow. This research seeks to assess the internal controls related to travel agent receivables at the Four Seasons Resort Jimbaran Bay from 2021-2023 by the application of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. A qualitative data analysis method was employed, utilizing triangulation of primary and secondary data from interviews and observations to ensure credibility and validity. Findings shows that the internal control over receivables at the Four Seasons Resort at Jimbaran Bay is still not optimal in terms of the five existing components. The implementation of the risk assessment component for monitoring activities has not been optimally executed. Thus, improvement is needed to avoid the risk of uncollectible receivables. Meanwhile, the control environment component, control activities, information, and communication have been operating optimally as seen from the performance of employees which is in accordance with the operational standards set by the company.

Capacity Analysis of Combined PLTD and Battery-Based PLTS in Supporting 24-Hour Electricity

2025-09-13T22:57:22+00:00

Remote areas in Indonesia rely on diesel power plants with high costs, environmental impacts, and limited electricity access. Battery-based solar power offers a sustainable solution for 24-hour electricity while supporting digital economic growth. This study analyzes the combined capacity of PLTD and PLTS in providing continuous power in Sigapokna Village, Mentawai Islands. This study used comparative analysis methods, which compares conditions before and after PLTS operation. Results show that integration of 45 kW PLTD and 30 kWp PLTS increases customer operating hours from 7 hours to 10 hours per day, and planned PLTS expansion up to 170.8 kWp has potential to extend operating hours to 14 hours, even up to 24 hours with 319 kWp capacity. However, this capacity increase also impacts increased fuel oil consumption (BBM), demanding better energy efficiency strategies. These findings not only contribute to technical aspects of energy provision but also have significant implications for creative economy development and digital business in remote areas. Sustainable electricity access opens opportunities for Micro, Small, and Medium Enterprises (MSMEs) to utilize digital platforms, e-commerce, and digital financial services, while encouraging the birth of new digital-based energy business models (digital green business model) through Internet of Things (IoT) utilization, smart metering, and energy consumption data analysis. Thus, 24-hour electricity provision based on renewable energy not only improves community quality of life but also becomes a catalyst for digital economic transformation and social inclusion in Indonesia's 3T regions.

Analysis of the Influence of Social Media Marketing on Glad2Glow Skincare Purchase Decisions through Celebrity Endorsers

2025-09-14T22:57:51+00:00

The Indonesian skincare industry has experienced rapid growth, driven by increasing consumer awareness of skin health and a strong inclination toward trends promoted on digital platforms. Among emerging local brands, Glad2Glow has leveraged social media marketing and celebrity endorsements to enhance visibility and consumer engagement. This study aims to analyze the influence of Social Media Marketing and Celebrity Endorser on Purchase Decision of Glad2Glow skincare products. This research employed a quantitative approach using an online questionnaire survey distributed to Glad2Glow product users in Indonesia. Data analysis was carried out using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results reveal that Social Media Marketing has a positive and significant effect on Purchase Decision, and similarly, Celebrity Endorser also has a positive and significant effect on Purchase Decision. These findings shed light that social media marketing strategies combined with celebrity endorsement can effectively enhance consumer interest and purchasing decisions for Glad2Glow products.