Journal of Tourism Economics and Policy

The Impact of Psychological Factors and Marketing Strategies on Impulsive Customer Behavior in Indonesian E-Commerce

2024-11-13T11:20:27+07:00

E-commerce in Indonesia has grown rapidly, becoming essential as more people prefer online shopping. A Populix (2023) survey indicates Indonesians tend to make unplanned purchases. Impulse buying is driven by external factors like sales promotions and internal factors like hedonic shopping motivation, with positive emotions mediating this effect. This study analyzes how sales promotions and hedonic shopping motivation influence impulse buying in e-commerce, with positive emotion serving as an intervening variable. The method used in this research is quantitative with a questionnaire carried out systematically following the research objectives. The population in this study was Indonesian people who had used e-commerce for online shopping, with 120 respondents. This study uses a 5-point Likert scale and PLS-based SEM for analysis. Results indicate that (1) sales promotion and (2) hedonic shopping motivation both positively affect impulse buying; (3) sales promotion and (4) hedonic shopping motivation positively influence positive emotions; (5) positive emotions, in turn, increase impulse buying; (6) positive emotion thoroughly explains the link between sales promotion and impulse buying; (7) it partially explains the effect of hedonic motivation on impulse buying. Recommendations suggest e-commerce should consider psychological factors and consumer motivation in marketing strategies, and future research could explore factors like celebrity endorsers, shopping lifestyle, and advertising.

Financial Behavior Patterns Of Generation Z: Netnographic Analysis of the Fear of Missing Out (FoMO) Phenomenon

2024-12-17T14:05:32+07:00

The purpose of this qualitative research is to identify the financial behavior patterns of Gen Z related to the FoMO phenomenon. This research uses a netnographic research method. The research period is September 21 to November 20, 2024. The research data consists of comments analyzed from content related to clothing, food, beauty, and finances of Gen Z on Instagram and TikTok applications. The results of the study indicate that Gen Z tends to be hedonistic and impulsive, especially focusing on price and free shipping when shopping online. Although Gen Z strives to invest and save money, their financial balance is easily influenced by social media advertisements, influencer reviews, and free shipping, which encourages Gen Z to become FoMO. This is evidenced by the presence of content related to clothing, food, and beauty, indicating that high interest in the content is influenced by reviews from influencers. Gen Z tends to use Pay Later to get online shopping promotions. With the research results above, financial education content really helps Gen Z to be more aware in managing their finances so that they can control FoMO behavior that leads to hedonism and impulsive attitudes that ultimately lead to doom spending. With the function of educational content, it is hoped that Gen Z can make better use of their finances, so as to avoid hedonism and consumerism.

Feasibility of All Terrain Vehicle (ATV) Investment in MSMEs Tridea Hills Porame Tourism Village

2024-12-17T14:06:55+07:00

The purpose of this study is to analyze investment decisions in the All Terrain Vehicle (ATV) rental business. This study uses quantitative descriptive analysis methods and qualitative descriptive analysis methods. The data used in this study are primary data with data collection techniques carried out by observation, interviews, and documentation. The analysis of investment decisions for the All Terrain Vehicle (ATV) rental business uses NPV (Net Present Value), IRR (Internal Rate Return), Net B/C Ratio, and PP (Payback Period) analysis. The results of the ATV rental business study at UMKM Tridea Hills, Porame Village, obtained a Net Present Value (NPV) of Rp82,248,651; Internal Rate of Return (IRR) of 46%; Net B/C Ratio of 1.87; and Payback Period (PP) of 3.7, which means that the investment value invested will be returned for 3 years and 7 months of operation. These investment decision analysis indicators confirm that this ATV rental business is feasible to be pursued and developed.

MSME Perception in Preparing Financial Reports According to Indonesian SAK for MSMEs

2024-12-17T14:11:38+07:00

ABSTRACT
The Indonesian Financial Accounting Standards for EMKN (Micro, Small, and Medium Entities) are the basis for preparing financial statements set by the Indonesian Institute of Certified Public Accountants. Financial statements are compiled to provide information on the financial position and performance of the entity so that users can make decisions. He also showed management accountability for the resources recorded to him. However, in practice, many MSMEs still need to learn about it. We use a narrative qualitative method to describe the reality of the implementation of SAK and its implications in the company: data collection techniques and in-depth interviews on MSMEs engaged in the culinary sector. The informants involved are the owner, manager, and accountant. The urgency of this study is that the role of MSMEs in driving the economy is very significant. However, financing still needs to be improved due to the unavailability of financial report data (Nida, 2024). This study will provide an overview of MSMEs' perspectives on preparing financial statements under Indonesian SAK for MSMEs.

The Influence of Lifestyle, Income and Financial literacy on Individual financial Decision Making

2024-12-17T14:13:04+07:00

This research aims to analyze the influence of lifestyle, income and financial literacy on individual decision making and financial behavior, with a case study at the Faculty of Economics and Business, Tadulako University. Making good financial decisions is critical to an individual's well-being, but often these decisions are influenced by social factors such as the opinions of others, trends, or environmental pressures. This research uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to students at the Faculty of Economics and Business, Tadulako University. environment

The Influence of Green Product, Green Promotion, and Corporate Image on the Purchase Decision of Eco-Friendly Fashion as an Alternative to Fast Fashion for Warmadewa University Students

2024-12-17T14:15:37+07:00

The development of the era makes clothing not only a physical need, but also as an expression of self and support for self-esteem. The decision to purchase clothing is influenced by environmental awareness, where people are increasingly paying attention to environmentally friendly products, such as green products. Green products have minimal impact on the environment, while green promotion and a good corporate image can increase purchasing decisions. This study aims to examine the influence of green products, green promotion, and corporate image on purchasing decisions for environmentally friendly fashion among students of Warmadewa University as an alternative to fast fashion that damages the environment. The study is a quantitative study. Using a sample of 95 students. The data analysis technique uses multiple linear regression. The results of the study indicate that green products have a positive and significant effect on purchasing decisions. Green promotion also has a positive and significant effect on purchasing decisions. Corporate image has a positive and significant effect on purchasing decisions.

The Role of Atlas Application in Moderating the Influence of Due Professional Care and Accountability on Audit Risk Assessment

2024-12-17T14:16:40+07:00

This study examines the role of the ATLAS application in moderating the influence of due professional care and accountability on audit risk assessment in public accounting firms (KAP) in Bali Province. This study uses a quantitative approach with the purposive sampling method to determine respondents, and data analysis is carried out using Moderated Regression Analysis (MRA). This study uses the COSO ERM theory to help understand and explain the research results related to risk management in the audit process. The study results show that due professional care has a positive and significant effect on audit risk assessment in Bali Province, which indicates that auditors who perform their duties with professional prudence tend to produce more accurate risk assessments. On the other hand, accountability had a positive but insignificant effect on audit risk assessment, suggesting that although there is a positive relationship, the influence is not strong enough to be considered statistically significant. The role of ATLAS cannot moderate the influence of due professional care or accountability on audit risk assessment, which indicates that ATLAS, although designed to support the audit process, has not been effective in strengthening the relationship. This study provides insights into the importance of due professional care in audit risk assessment and optimising the use of ATLAS in implementing audits.

The Role of Debt Policy, Dividend Policy, and Investment Decisions on Firm Value

2024-12-17T14:17:34+07:00

This study aims to explore the role of debt policy, dividend policy and investment decisions on Firm Value, especially in telecommunications companies, during the period 2019 to 2022. The sampling method used was purposive sampling, and data analysis was carried out using SPSS software version 20. From the findings, the debt policy -DER (X1) affects firm value. The study found that the DER regression coefficient is -41.649, with a t-value of -2.085 and a significance of 0.048 (<0.05), indicating that debt policy significantly affects firm value (H1 accepted). For DPR, the regression coefficient is 68.923, but the t-value is 0.154 with a significance of 0.411 (>0.05), meaning dividend policy does not significantly impact firm value (H2 rejected). This aligns with the bird-in-hand theory, suggesting current dividend payments are preferred over future capital gains. Meanwhile, PER (X3) has a positive regression coefficient of 0.539, a t-value of 0.645, and a significance of 0.025 (<0.05), confirming a positive and significant impact on firm value (H3 accepted). These findings offer insights into the dynamics of debt, dividend, and investment decisions within the telecommunications sector.

Kb Kookmin Bank's Business Diplomacy in Expansion To Indonesia Through PT Bank Bukopin

2024-12-20T14:50:30+07:00

The South Korean banking sector is in the maturity stage or the phase where the domestic banking market is at its peak of growth. However, the South Korean domestic market of only 51 million people is not enough to increase banking profits so they need to seek markets from other countries in order to develop their businesses, including Indonesia. The study will discuss how the expansion efforts of South Korean banking MNCs with a case study focused on the purchase of Bank Bukopin shares by KB Kookmin Bank in 2020. The analysis of this study was conducted qualitatively-descriptively with the help of library study data sources and using the perspective of business diplomacy theory and Foreign Direct Investment (FDI). The results of the study concluded that planning by identifying the goals of the country's internal culture and environment is an important point for MNCs in expanding. In addition, MNC expansion also needs to take into account their future business projections because this is important for the sustainability of their business in their home country. They need to innovate and overcome the domestic challenges of the destination country so that they can achieve their targets to contribute to the country's economy.

Analysis of Public Perception on The Launch of The Cisaar-Jatigede Valley Geopark, Sumedang

2024-12-18T15:24:04+07:00

Indonesia has geological conditions at the meeting of three tectonic plates, which results in geological diversity. So that it can be developed into an earth park (geopark) in the development of the tourism industry. The Sumedang Regency Government in 2024 launched the Cisaar-Jatigede Valley Geopark Sumedang with the branding The Kingdom of Stegodon, based on the phenomenal discovery of ivory and Stegodon skeletons in the Cisaar Valley. This study was conducted to analyze public perception of the launch of the geopark. The method used in this study is a qualitative method with descriptive analysis to determine and assess how the perception of the community represented by selected informants. The results of the study show that Sumedang Regency has the potential to develop a geopark based on the geodiversity, biodiversity, and cultural diversity profiles in Sumedang. The community views the development of a geopark as being able to increase the attractiveness of tourism in Sumedang. It is expected to be able to improve the welfare of the Sumedang community, especially for people in the Cisaar Valley Geopark area to Jatigede. Community welfare can be realized by involving the community in geopark tourism activities, improving facilities, and supporting tourism infrastructure.

The Effect of Inflation, Interest Rates and Exchange Rates on INFOBANK15 Stock Prices

2025-01-06T13:44:11+07:00

Banking is one of the main industries that is able to boost the economic level of a country. The role of banking as an intermediary institution is a very important role in society. This research aims to determine the effect of inflation, exchange rates and interest rates on share prices in the banking sub-sector listed in the INFOBANK15 index. The observation period is in 2023 with inflation and interest rate indicators obtained through Bank Indonesia reports. The exchange rate indicator is obtained by comparing the Rupiah exchange rate against the US Dollar. Share prices are obtained through Indonesian Stock Exchange reports using the closing price at the end of each month. This research is quantitative research using purposive sampling as a sample determination method and obtained 13 samples from 15 banking sub-sector companies included in the INFOBANK15 index. The data analysis method uses multiple linear regression analysis with the SPSS version 24 program. The research results conclude that inflation has a positive effect on stock prices, exchange rates have a positive effect on stock prices and interest rates have a positive and significant effect on stock prices.

The Effect of Board of Commissioners Size on Earnings Management with Audit Committee as a Moderation in Companies Listed on LQ45

2025-01-13T15:52:57+07:00

Earnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to examine the effect of the size of the board of commissioners on earnings management with the audit committee as a moderating variable. This study was conducted in Indonesia with companies listed on the LQ45. The population of this study was all companies listed on the LQ45 for the 2019-2023 period, namely 45 companies with an observation period of 5 years. The sampling method used was purposive sampling, which is a method of determining samples based on certain criteria or considerations. The data analysis technique used was multiple linear regression analysis, but before the regression analysis was carried out, a prerequisite test must be carried out, namely the classical assumption test. Moderated Regression Analysis (MRA) was used to determine whether the audit committee variable could strengthen or weaken the relationship between the size of the board of commissioners and earnings management. Based on the results of the analysis and discussion in the previous chapter, the conclusion that can be drawn is that the size of the board of commissioners has a positive effect on earnings management in companies listed on the LQ45, and the audit committee is unable to moderate the effect of the size of the board of commissioners on earnings management in companies listed on the LQ45

The Impact of the Implementation of Government Regulation Number 55 of 2022 on MSMEs Taxpayers at KPP Pratama Muara Bungo

2025-01-13T15:55:08+07:00

This study aims to analyze the impact of the implementation of Government Regulation (PP) Number 55 of 2022 on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Muara Bungo. The study uses a qualitative descriptive method and panel data regression analysis with a sample of 406 taxpayers who actively pay taxes in the 2021–2023 period. The results of the study indicate that the implementation of PP Number 55 of 2022 has an impact on reducing the amount of tax payments, the number of taxpayers who make payments, and the number of taxpayers who are considered non-compliant. Simultaneously, the implementation of this PP and gross circulation have a significant effect on taxpayer compliance. However, the variable PP Number 55 of 2022 partially does not significantly affect compliance, while the variable gross circulation has a considerable positive impact. From these findings, it is recommended that the government increase the socialization of tax policies to MSMEs and implement digitalization of the tax system to facilitate the fulfillment of tax obligations by MSME taxpayers. Digitalization based on the Technology Acceptance Model (TAM) is believed to be able to increase tax efficiency, effectiveness, and compliance.

Economic Valuation of Shalbon Bihar Using Travel Cost Method

2025-01-13T15:54:28+07:00

Shalban Bihar is one of the most prominent archaeological sites as well as a tourist spot in the Comilla district of Bangladesh. A fast-growing economic sector like tourism, Shalban Bihar creates huge economic value by serving recreation, which plays a significant role in the development of the local community as well as the national economy. The main objective of the study is to estimate the monetary value arising from the recreational services of Shalbon Bihar. The study is based on primary data. The respondents of the study were the visitors who traveled to Shalbon Bihar during the survey period. The sample size of the study is 200. There was a systematic random sampling process used to choose the respondents. Data were collected through face-to-face interviews following a semi-structured questionnaire. The Statistical Package for Social Sciences (SPSS) was utilized to analyze the gathered data. Descriptive statistical analysis and Poisson regression analysis were performed to interpret the data. From the study, it is observed that the average travel cost is 554.60 taka, and the cost of travelling time of an individual is 576.25 taka. Thus, Shalban Bihar has created a value of 1052 taka per visit by providing recreational services to the visitors. The study suggests undertaking different improvement plans like establishing an ATM booth, modern toilet facility and residential facility for the site to boost the economic contribution to the local as well as national economy.