Journal of Tourism Economics and Policy

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

Ni Luh Putu INDIANI — 2024-12-18

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

Siti MU’AWIYAH — 2024-12-18

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

Nelly MARCELLINA — 2024-12-18

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

Desak Rurik Pradnya Paramitha NIDA — 2024-12-18

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

Jihan Eka PUTRI — 2024-12-18

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

Ida Ayu Putu Santi PURNAMAWATI — 2024-12-18

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

Putu Kemala VIDYANTARI — 2024-12-18

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

Rindu Ferdina LESTARI — 2024-12-18

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.