https://jurnalnew.unimus.ac.id/index.php/EBiC/issue/feedEconomics and Business International Conference Proceeding2024-09-06T01:40:43+00:00Nurcahyono, SE.,MSA.,CSRS[email protected]Open Journal Systems<p><span data-preserver-spaces="true"><strong>Economics and Business International Conference Proceeding (EBIC)</strong> is an annual conference organized by the Faculty of Economics and Business (FEB), Muhammadiyah University Semarang (UNIMUS) Indonesia. This conference is a forum for leading national and international researchers and analysts to discuss national and global challenges in the era of globalization. Speakers, presenters and participants from various countries took advantage of this opportunity to share views, ideas and research findings that will not only contribute new knowledge to economics and business at large (not limited to economic and business topics) but also to policymakers so that they can meeting community needs and providing theoretical and practical solutions to global economic challenges.</span></p>https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/417The Role of Consumer Satisfaction as an Intervening Variable In Mediating The Relationship Between Service Quality and Consumer Loyalty in Shopeefood Application Users in Semarang City2024-07-23T02:40:09+00:00Ainun Najiyah[email protected] Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">This research aims to determine and test the role of consumer satisfaction as an intervening variable in mediating the relationship between service quality and consumer loyalty among ShopeeFood users in Semarang City. The research population is ShopeeFood application users who live in Semarang City. The sampling technique uses a </span><em><span style="font-weight: 400;">probability sampling technique </span></em><span style="font-weight: 400;">with a </span><em><span style="font-weight: 400;">purposive sampling method </span></em><span style="font-weight: 400;">by distributing questionnaires via </span><em><span style="font-weight: 400;">Google Form </span></em><span style="font-weight: 400;">which is distributed via social media. The sample used in the research was 141 respondents and the data was processed using SMART-PLS 3.0. The results of the research show that (1) Service quality has a positive and significant effect on consumer loyalty. (2) service quality has a positive and significant effect on consumer satisfaction. (3) Consumer satisfaction has a positive and significant effect on consumer loyalty. (4) Consumer satisfaction mediates the relationship between service quality and consumer loyalty. For further research, it is recommended to add variations to the independent variables used and take samples in different cities so that the results can be compared with this research.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/418The Influence of Online Customer Reviews and Online Customer Ratings on Purchasing Decisions with Purchase Intention as a Mediating Variable (Case Study of Shopee Marketplace Users in Semarang Regency)2024-07-23T02:51:23+00:00Anisa Eka Aprilia Dani[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">This research aims to analyze the influence of online customer reviews and online customer ratings on purchasing decisions with purchase interest as a mediating variable among Shopee marketplace users in Semarang Regency. The population in this research is shopee users in Semarang Regency. The number of samples used was 120 respondents. The sampling technique is non-probability sampling. Data collection methods using questionnaires and quantitative methods. Data analysis used descriptive analysis with SmartPLS 4 software. The results showed that a) online customer reviews had an effect on purchase interest, b) online customer ratings had an effect on purchase interest, c) purchase interest had an effect on purchasing decisions, d) online customer reviews had an effect on purchasing decisions, e) online customer ratings influence purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/419The Influence of Price, Service Quality, and Promotion on Buying Interest Consumers KFC Sambiroto Semarang (Study on Student at The Faculty of Economics and Business, Muhammadiyah University, Semarang)2024-07-23T02:58:00+00:00Annisa Maslikhatun Najjah[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research aims to determine the influence of price, service quality, and promotion on buying interest consumers KFC Sambiroto Semarang (Study of Management Study Program students at FEB University of Muhammadiyah Semarang). The population in this study is consumers of KFC. The sample used in this study was the Slovin formula, so a sample of 93 people was obtained. The sample technique used in this study is probability sampling with a simple random sampling type. The data analysis method used in this research is quantitative analysis. The analyses and multiple linear regression methods were performed using SPSS version 24. The result of the research analysis obtained show that price has significant effect on buying interest, service quality has no significant effect on buying interest, promotion has significant effect on buying interest, and price, service quality, and promotion simultaneously have a significant effect on buying interest consumers.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/422The Influence of Price, Product Quality and Promotion on the Decision to Purchase Ventela Shoes at the Schulkinder Store in Ungaran City2024-07-23T03:10:20+00:00Annisa Onik Aprilia[email protected]Edy Purwanto[email protected]Andika Baskara[email protected]<p><span style="font-weight: 400;">Thesis entitled The Influence of Price, Product Quality and Promotion on the Decision to Purchase Ventela Shoes at the Schulkinder Store in Ungaran City. Using a non-probability sampling method with a sample size of 100 respondents. The data collection technique uses a questionnaire processed using SPSS version 26. Data analysis uses multiple linear regression. The results of this research show, based on hypothesis testing that price variables, product quality and promotion have a positive and significant effect on purchasing decisions. Based on partial hypothesis testing, the influence of price variables has an influence on purchasing decisions. The product quality variable has a positive and significant effect on purchasing decisions. The promotion variable has no effect on purchasing decisions. The results of the coefficient of determination (Adjusted R Square) show that the influence of product quality price and promotion on purchasing decisions is 39.4%, while the remaining 60.6% is influenced by other independent variables not included in this research</span></p>2024-08-20T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/423Analysis of The Influence of Auditor Characteristics and Capital Intensity on Tax Avoidance in Coal Sector Mining Companies2024-07-23T03:34:47+00:00Asyfa Gita Ayu[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to examine the influence of auditor characteristics proxied by tenure audits and audit opinions, as well as </span><em><span style="font-weight: 400;">capital intensity </span></em><span style="font-weight: 400;">on tax avoidance in coal sector mining companies listed on the IDX for the period 2020 – 2023 as the object of the research. Sampling was done using the purposive sampling technique, which was obtained by 10 companies so that the number of samples used was 40 observation data. The data analysis used in this study is by using SPSS 26. The results of this study show that the variables of audit tenure, audit opinion, and </span><em><span style="font-weight: 400;">capital intensity </span></em><span style="font-weight: 400;">have no effect on tax avoidance.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/424The Effect of Company Size, Earning Per Share, Price to Book Value, and Exchange Rate on Stock Returns2024-07-23T03:39:46+00:00Bhakti Setya Pambudi[email protected]Fatmawati Sukesti[email protected]Ida Kristiana[email protected]<p><span style="font-weight: 400;">This study aims to examine the influence of company size, earning per share, price to book value, and exchange rate on stock returns. This type of research is quantitative research. The sample in this study was obtained using the purposive sampling method, which is the selection of samples with predetermined criteria. Based on the purposive sampling method, 34 samples were obtained from 57 property and real estate companies listed on the IDX for the 2018 - 2022 period. The analysis technique used is multiple linear regression. The results of the data analysis showed that the test of the Company Size hypothesis had a negative effect on stock returns, Earning Per Share had a positive and significant effect on stock returns, Price To Book Value had no positive effect, Exchange Rate had a negative effect on stock returns. simultaneously Company Size, Earning Per Share, Price To Book Value and Exchange Rate has a positive and significant effect on stock returns.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/425The Effect of Transparency, Participation and Internal Control System on The Accountability of Village Fund Management2024-07-23T03:45:49+00:00Dewi Wulan Sari[email protected] R. Ery Wibowo Agung Santosa[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the transparency, participation and internal control system on the accountability of village fund management. The population in this study is village officials in Ngampel and Gemuh Districts who occupy the positions of village heads, village secretaries, village treasurers, and village government bodies. The data in this study is in the form of primary data with sampling using survey techniques. The data analysis method used in this study uses inferential statistical analysis and is measured using</span> <span style="font-weight: 400;">WarpPLS software. The results of the analysis show that transparency, participation and internal control system have a positive effect on the accountability of village fund management.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/426The Influence of Environmental Management System, Capital Structure, Company Size, and Liquidity on the Company's Financial Performance2024-07-23T03:53:28+00:00Diah Sulistiani[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to empirically prove the influence of the environmental management system, capital structure, company size, and liquidity on the financial performance of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. In this study, a </span><em><span style="font-weight: 400;">purposive sampling</span></em><span style="font-weight: 400;"> technique was used by 14 companies so that the samples used were obtained a total of 42 observation data. This study uses multiple linear regression analysis using SPSS version 26 software as the calculation tool. Based on this study, the results show that the environmental management system, company size, and liquidity have no effect on the company's financial performance, while the capital structure has a negative effect on the company's financial performance. The predictive ability of the four variables on the financial performance of energy sector companies is 24% while the rest is from other variables.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/427The Influence of Social Media Marketing and Brand Awareness on Purchasing Decisions with Brand Image as a Mediating Variable in Kopi Kenangan2024-07-23T03:59:05+00:00Dinda Arisma Putri[email protected]Nurhayati Nurhayati [email protected]Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">This research aims to test the influence of social media marketing and brand awareness on purchasing decisions with brand image as a mediating variable at Kopi Kenangan DP Mall Semarang. The population in this study were consumers who had purchased Kopi Kenangan, DP Mall Semarang. By using a sample of 104 respondents. The analysis method for this research uses outer model and inner model analysis using the SmartPLS (Partial Least Square) Version 4.0 data processing tools.The results of this study indicate, based on hypothesis test, social media marketing variables has a positive and insignificant effect on brand image, brand awareness has a positive and significant effect on brand image, social media marketing has a positive and significant effect on purchasing decisions, brand awareness has a positive and insignificant effect on purchasing decisions, brand image has a negative and insignificant effect on purchasing decisions, and brand image as a mediating variable has no direct effect on social media marketing and brand awareness on purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/428The Effect of Profitability, Solvency and Company Size on Audit Delay2024-07-23T04:04:55+00:00Dwi Prasetyo[email protected]R. Eri Wibowo Agung Santosa[email protected]Ida Kristiana[email protected]<p><span style="font-weight: 400;">This study aims to analyze the influence of profitability, solvency, and company size on audit delay in companies listed on the Indonesia Stock Exchange. Using the regression analysis method, this study tests the hypothesis that profitability, solvency, and company size have a significant relationship with audit delay. The data used in this study includes financial statements from a number of companies listed on the Indonesia Stock Exchange. The results show that profitability (ROE) has a positive and significant influence on audit delay, with a calculation value of 3.592 and a significance value of 0.00. This shows that companies with higher profitability levels tend to experience longer audit times. Solvency (Debt Ratio) also showed a positive influence on audit delay, but this effect was not statistically significant with a calculation value of 2.689 and a significance value of 0.08. On the other hand, the size of the company (Total Assets) did not show a significant influence on the audit delay, with a calculation value of -0.078 and a significance value of 0.387. </span><span style="font-weight: 400;">Overall, this study concludes that profitability is an important factor affecting audit delays in companies in Indonesia, while solvency and company size do not have a significant influence. These findings provide new insights for practitioners and researchers to understand the dynamics that affect the audit process in Indonesia. For future research, it is recommended to explore other variables that may affect audit delay and expand the research sample to obtain more representative results.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/429The Influence of Company Size, Independent Commissioners, Leverage, Managerial Ownership, and Institutional Ownership on the Integrity of Financial Statements2024-07-23T04:09:48+00:00Dyah Ayu Putri Febiana[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of Company Size, Independent Commissioners, </span><em><span style="font-weight: 400;">Leverage</span></em><span style="font-weight: 400;">, Managerial Ownership and Institutional Ownership on the Integrity of Financial Statements in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, namely 43 companies, using the purposive sampling technique obtained from 14 companies, so that the number of samples used is 42 observation data. The analysis used in this study is multiple linear regression using SPSS version 26 as the calculation tool. Based on the results obtained in this study, it is shown that company size, independent commissioners, managerial ownership, and institutional ownership have no effect on the integrity of financial statements. Meanwhile, </span><em><span style="font-weight: 400;">leverage</span></em><span style="font-weight: 400;"> has a positive effect on the integrity of financial statements.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/430The Effect of Working Capital Turnover, Liquidity, Leverage and Company Size on Profitability2024-07-23T04:14:15+00:00Eka Bagus Setiawan[email protected]Fatmasari Sukesti[email protected]Ida Kristiana[email protected]<p><span style="font-weight: 400;">This study aims to empirically test Working Capital Turnover, Liquidity, Leverage and Company Size on Profitability. The data used in this study are secondary data and the companies used as sample criteria are selected based on the purposive sampling method. The sample in this study is manufacturing companies in the consumer goods sector listed on the IDX for the 2020-2022 period. From this population, the number of companies that met the criteria to be used as a sample was 36 companies which were then multiplied by the 3-year research period to 108 samples. The data analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypopotential tests. The results using the F test show that Working Capital Turnover, Liquidity, Leverage, and Company Size have a significant influence on Profitability. The determination coefficient indicated by the adjusted Rsquare value is 0.208. This means that 20.8% of the dependent variables, namely Proftability, can be explained by four independent variables of Working Capital Turnover, Liquidity, Leverage and Company Size, while the remaining 70.2% is explained by other variables or causes outside the model. Partially, using the t-test, it was concluded that some of the variables of Working Capital Turnover and Leverage did not have a significant effect on Profitability, while the variables of Liquidity and Company Size had a significant effect on Profitability.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/432The Effect of Earning Per Share, Leverage, Liquidity, Company Size and Age on Stock Price2024-07-23T05:55:14+00:00Elya Nur Setyana[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the effect of earning per share, leverage, liquidity, company size, and company age on stock price in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population in this study is technology sector companies in the software & it services </span><em><span style="font-weight: 400;">subsector </span></em><span style="font-weight: 400;">listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research method uses a purposive sampling technique. With the sample used, a total of 14 technology companies that met the criteria were sampled and 42 data were obtained. The data used is secondary data obtained through documentation. The analysis used in this study is multiple linear regression analysis using the SPSS version 26 calculation tool. Based on the results of this study, it shows that earning per share, leverage, liquidity, company size and company age have a positive effect on stock price.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/433The Influence of Promotions on Purchasing Decisions with Brand Image as an Intervening Variable in Chatime Superindo Kedungmundu Products2024-07-23T05:58:46+00:00Endang Dwi Mulyani[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">In the current era of globalization, competition in the business world is very tight. Sales of food and beverages or food industry products are estimated to grow by 5-7% during Ramadhan in 2023. According to the databox survey, the highest sales value by 10 restaurants in Indonesia, especially the Chatime brand, is ranked seventh in Indonesia. This research aims to determine the influence of promotions on purchasing decisions and brand image for Chatime Superindo Kedungmundu products. This research used an accidental sampling technique with a sample size of 100 respondents. The method used in this research is the PLS (Partial Least Square) method using smartPLS software version 4.1. The results of this research show that there is a positive and significant influence between promotion on purchasing decisions through the brand image of Chatime Superindo Kedungmundu products.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/434Factors Affecting the Quality of Local Government Financial Statements2024-07-23T06:03:25+00:00Erna Nur Budiyani[email protected]Andwiani Sinarasri[email protected] Ida Kristiana[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of accounting understanding, internal control system, and the use of information technology on the quality of local government financial reports in Semarang City OPD. The population in this study is OPD employees in Semarang City. Meanwhile, the research sample was 88 respondents. Data collection was carried out by distributing questionnaires. The data were analyzed using multiple linear regression analysis. The result of this study is that accounting understanding has a positive and significant effect on the quality of local government financial statements. The internal control system has a positive and significant effect on the quality of local government financial statements. The use of information technology has a positive and significant effect on the quality of local government financial reports. The results of the determination coefficient (R2) show that the understanding of accounting, internal control system, and the use of information technology in explaining the quality of local government financial statements is 62% and the rest is explained by other variables that are not studied in this study.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/435The Effect of Profitability, Company Size, Capital Structure on Companies Value and Corporate Governance as Moderation Variables2024-07-23T06:08:27+00:00Eva Dwi Septiana[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">The purpose of this study is to examine the influence of Profitability, Company Size, Capital Structure on the value of Good Corporate Governance companies as moderation variables in the energy sector listed on the Indonesia Stock Exchange in 2020-2023. The sample of this study was selected using the purposive sampling method. This study looked at 14 companies in the energy sector. The content analysis method is used to collect information about the company's value in the company's annual financial report. This study shows that Profitability has no effect on company value, Company Size has no effect on company value, Capital Structure has no effect on company value, and Managerial Ownership has no effect on company value.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/436Social Media Marketing on Buying Interest with Brand Image as Mediation in Fashion Thrift Products2024-07-23T06:12:59+00:00Ibnu Wijayanto[email protected]Anisa Fajri[email protected]<p><span style="font-weight: 400;">This study aims to analyze and describe the </span><em><span style="font-weight: 400;">Influence of Social Media Marketing </span></em><span style="font-weight: 400;">on </span><em><span style="font-weight: 400;">Buying Interest </span></em><span style="font-weight: 400;">with </span><em><span style="font-weight: 400;">Brand Image </span></em><span style="font-weight: 400;">as Mediation in Fashion Thrift Products (Case Study on Students of the Faculty of Business Economics, University of Muhammadiyah Semarang Fashion Thrift Users The method in this study uses a questionnaire with a total of 96 respondents, with the sampling technique used </span><em><span style="font-weight: 400;">non probability sampling</span></em><span style="font-weight: 400;">. The "</span><em><span style="font-weight: 400;">convenience sampling</span></em><span style="font-weight: 400;">" technique is a technique for determining samples based on certain considerations, namely where sampling is done by determining special characteristics that are in accordance with the research objectives.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/437Equity Crowdfunding as an Alternative Modelization to SMEs and Investment Trends in Indonesia2024-07-23T06:18:06+00:00Muhammad Iqbal Fathurrahman[email protected]Annisa Fajri[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">The continuation of the business for UMKM is more important than the challenging filing processes at traditional banks, which might cause bankruptcy or make it difficult for some UMKM to launch a business. There is an alternative UMKM financing mechanism and an alternative investment option for investors called equity crowdfunding that integrates fund management services with information technology in the age of the industry 4.0 transformation towards society 5.0. As an alternate option for UMKM players to secure cash for the ongoing operations of their businesses, equity crowdfunding is now available on three platforms in Indonesia that are registered with and overseen by OJK. By regulating OJK, the Financial Services Authority plays a significant role in the upkeep and viability of the equity crowdfunding system. The government supervises and grants licenses to businesses that want to set up equity-based financial technologies. Regulations like OJK can present UMKM and alternative investment possibilities with opportunities.</span></p>2024-07-29T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/438The Effect of Governance and Audit Quality on Earnings Quality in Basic Materials Sector Companies2024-07-23T06:22:55+00:00Ira Winastuti[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of governance and audit quality on profit quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in this study is Basic goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a purposive sampling technique. 14 companies were obtained so that the number of samples used was 42 observation data. The analysis used in this study is multiple regression analysis using SPSS version 26 as the calculation tool. Based on the results in this study, it shows that independent commissioners have a negative effect on the quality of profits. Meanwhile, the audit committee, institutional institutions, audit quality, capital structure, and leverage have no effect on the quality of profits.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/439Analysis of Village Fund Fraud Trends in Brebes Regency Government Apparatus2024-07-23T06:28:05+00:00Ismi Anggita Yusriyanti[email protected] Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of information asymmetry, religiosity, organizational culture, and law enforcement on fraud tendencies. This study uses a quantitative approach with a survey method. The population in this study is 23 villages in Brebes District, Brebes Regency, with a total of 103 people. The sampling technique in this study uses probability sampling using simple random sampling where the sample size is determined by the Slovin formula so that 51 people are obtained. The analysis used in this study is a multivariate analysis, namely the application of structural equation modelling (SEM) using WarpPLS 8.0 software. The results of this study show that information asymmetry has a negative effect on fraud tendencies. Meanwhile, religiosity, organizational culture, and law enforcement positively affect fraud tendencies.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/440Integrity of Financial Statements Reviewed from Corporate Governance, Leverage, and Company Size2024-07-23T06:34:30+00:00Khaza Akmalia Rahma[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of institutional ownership, managerial ownership, independent commissioners, audit committees, leverage, and company size on the integrity of financial statements in infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study is infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a purposive sampling technique, obtained from 10 companies so that the number of samples used is 40 observation data. The analysis used in this study is multiple regression analysis using SPSS version 26 as a calculation tool. Based on the results in this study, it is shown that institutional ownership, managerial ownership, independent commissioners, and leverage have no effect on the integrity of financial statements. Meanwhile, the size of the company showed a negative effect on the integrity of the financial statements and the audit committee had a positive effect on the integrity of the financial statements.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/441The Influence of Profitability, Debt Policy and Investment Opportunities on Dividend Policy2024-07-23T06:40:16+00:00Khoirotun Nisa[email protected]Andwiani Sinarasri[email protected]<p><span style="font-weight: 400;">This study aims to determine precisely the influence of profitability, debt policy and opportunity on dividend policy. The type of research used in this study is quantitative which has a population of all property sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The data collection technique in this study is </span><em><span style="font-weight: 400;">purposive sampling</span></em><span style="font-weight: 400;">. In this study, a sample of 23 property sector companies listed on the Indonesia Stock Exchange in 2018-2022 was studied. The technique used in analyzing the research data is </span><em><span style="font-weight: 400;">Multiple Linear Regression </span></em><span style="font-weight: 400;">with </span><em><span style="font-weight: 400;">Micosoft Excel</span></em><span style="font-weight: 400;"> Application and SPSS Version 26 for research data processing. Based on the results of the hypothesis testing that has been conducted, it shows that Profitability has a positive effect on dividend policy and investment opportunities have a negative effect while debt policy has no effect on dividend policy.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/442Determinants of Company Value in Non-Cyclical Consumer Sector Companies2024-07-23T06:44:05+00:00Lia Fatmasari[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">Company value is sales generated by evaluating a company's capabilities and reflecting public trust in the company. The company's value can be influenced by CSR disclosures, intellectual capital, capital structure, company size, and profitability on the company's value in </span><em><span style="font-weight: 400;">non-cyclical </span></em><span style="font-weight: 400;"> consumer sector companies listed on the IDX in 2021-2023. The research sample was determined using the purposive sampling technique so that 14 </span><em><span style="font-weight: 400;">non-cyclical consumer</span></em><span style="font-weight: 400;"> companies that met the criteria were obtained as samples and 42 data were obtained. The data used is secondary data obtained through documentation. The analysis used in this study is multiple linear regression analysis using the SPSS version 26 calculation tool. Based on the results of this study, it is shown that CSR disclosure, intellectual capital, capital structure and company size have no effect on company value, while profitability has a positive effect on company value. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/443The Effect of Conservatism Accounting and Tax Risk on Firm Value: Agency Costs as a Moderating Factor2024-07-23T06:48:26+00:00Linda Korniawati[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of accounting conservatism and tax risk with agency cost as moderators in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study uses a purposive sampling technique, obtained from 8 companies so that the number of samples used is 40 observation data. The analysis used in this study is multiple regression analysis using SPSS version 26 as a calculation tool. Based on the results in this study, it shows that tax risk has no effect on the value of the company. Meanwhile, accounting conservatism shows a negative effect on the value of the company. Agency cost fully reinforce the relationship of accounting conservatism to the value of the company, but agency cost cannot moderate the tax risk to the value of the company.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/444The Impact of Promotion and Price on Purchase Decisions with Buying Interest as a Mediating Variable in Celosia Flower Garden Bandungan2024-07-23T06:52:13+00:00Lu’lu’ Nuraeini[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">The research purpose to analyze the influence of price and promotion buying interest in the Celosia Flower Garden in Bandungan. The population in this sample is respondents who have visited the Celosia Flower Garden Bandungan with an age category over 17 years old. The research method used is the analysis tool used in this study is the </span><em><span style="font-weight: 400;">Structural</span></em> <em><span style="font-weight: 400;">Equation Modeling</span></em><span style="font-weight: 400;"> (SEM) analysis tool.The results of this study show that Promotion has a positive and significant effect on Buying Interest. Price has a positive and significant effect on buying interest. Buying interest has a positive and significant effect on purchase decisions with. Promotions have a positive and significant effect on purchase decisions. Price has a positive and significant effect on the purchase decision </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/445The Influence of Corporate Governance, and Corporate Social Responsibility Disclosure on Firm Value2024-07-23T06:57:36+00:00Meisya Maulida Khusna[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the Influence of Corporate Governance, Company Characteristics, and Corporate Social Responsibility Disclosure in Technology Sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study is technology sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a purposive sampling technique, obtained from 10 companies so that the number of samples used is 40 observation data. The analysis used in this study is multiple linear regression analysis using SPSS version 25 as a calculation tool. Based on the results in this study, it shows that corporate governance, company characteristics, and corporate social responsibility disclosure have no effect on firm value.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/446The Effect of Intellectual Capital on MSME's Performance in Grobogan Regency2024-07-23T07:01:55+00:00Muhamad Diaz Faturachman[email protected]Tiyo Arun Nugroho[email protected]Fatma Mutiara Rahmadani[email protected]Daniza Febrilia Rizkyawati[email protected]Alif Noor Fatah Al Hasan[email protected] Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">Grobogan Regency has an important role in increasing MSMEs in Central Java, this cannot be separated from the maximum handling by the Regency government which is driven by its main leader, the Regent of Grobogan. Grobogan Regency experienced a significant increase in the number of MSMEs during 2024, with a total of 2,068 MSME players. This shows great potential for local economic growth. With increasing competition in the digital era, understanding these factors is crucial. The purpose of this study is to analyze the effect of structural capital, human capital, and customer capital on MSME performance, as well as understand the role of competitive advantage in the context of e-commerce. The method used is causal-comparative with simple random sampling of 106 MSME players. Data were collected through questionnaires and analyzed using SEM-PLS. Structural capital has a significant positive effect on MSME performance, human capital and customer capital have no significant effect, competitive advantage mediates the effect of e-commerce on MSME performance, but not for human capital and customer capital. This study is limited to a sample taken only fromGrobogan Regency, so generalization of the results may be limited. In addition, other external factors that can affect MSME performance are not analyzed in depth. This research uses Grobogan district as the scope of research and focuses on intellectual capital as an effort to improve the performance of MSMEs in Grobogan District.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/447The Effect of Profitability, Leverage, Managerial Ownership, Dividend Policy on Income Smoothing and Audit Quality Moderation2024-07-23T07:09:18+00:00Ninik Indah Mualifah[email protected] Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of profitability, leverage, managerial ownership, and dividend policy on income smoothing through moderation of audit quality. The sample in this study is financial and banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. This study uses a purposive sampling technique, data was obtained from 11 companies so that the sample used was 55 research data. In this study, logistic regression analysis was used using SPSS 27 as a calculation tool. Based on the test results, the variables of profitability, managerial ownership, and dividend policy have no effect on income smoothing, while leverage has a significant positive effect on income smoothing. Meanwhile, the audit quality moderation variable is not able to moderate the influence of leverage and managerial ownership on income smoothing. However, audit quality is able to strengthen the influence of profitability, and dividend policy on income smoothing.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/448The Influence of Auditor Characteristics on Audit Report Lag in Property and Real Estate Sector Companies2024-07-23T07:18:43+00:00Nisrina Azzahra[email protected] Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of Auditor Industry Specialization, Auditor Reputation, Auditor Gender, Auditor Education Level and Company Operation Complexity on Audit Report Lag with the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2023 as the population of the research object. Sampling was done using the purposive sampling technique, which was obtained by 14 companies so that the number of samples used was 42 observation data. The data analysis used in this study was using SPSS 27. The results of this study show that the variables of Auditor Industry Specialization, Auditor Reputation, Auditor Gender, and Auditor Education Level have no effect on Audit Report Lag. Meanwhile, the complexity of the Company's operations has a positive effect on Audit Report Lag.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/449The Influence of Leverage, Liquidity, Profitability and Company Size on Dividend Policy2024-07-23T07:23:56+00:00Novi Indriani[email protected]Fatmasari Sukesti[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">The type of research used by researchers is quantitative methods. Quantitative methods are research methods based on the philosophy of positivism, used to research certain populations or samples, data collection using analytical research instruments, data analysis is quantitative/statistical. Based on the results of analysis carried out on 72 samples over a 6 year period using multiple linear regression analysis, it shows that in the observation period (2017-2022) of the 4 hypotheses tested, only 3 were accepted, while 1 hypothesis was rejected</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/450The Effect of Company Characteristics on Anti-Corruption Disclosure in Mining Sector Companies Listed on the Indonesia Stock Exchange2024-07-23T07:28:22+00:00Novia Ayu Rahmawati[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">The purpose of this study is to examine the influence of company size, industry type, and international operations on anti-corruption disclosure in mining sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. The sample of this study was selected using the purposive sampling method. The study looked at 14 companies. This study uses SPSS software version 26 as the calculation tool. Based on this study, the results show that the size of the company, the type of industry, and the international operation have no influence on anti-corruption disclosure. The predictive ability of the three variables on anti-corruption disclosure is 15% while the others are 85%.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/451Influencebrand Image on Purchase Decisions with Purchase Interest as a Mediation Variable in Natasha Beauty Clinic (Study of Natasha Clinic Consumers in Pekalongan)2024-07-23T07:32:47+00:00Olivia Aldira[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research aims to find out how much influence brand image has on purchasing decisions with purchase intention as a mediating variable at the Natasha Beauty Clinic, a study on consumers of the Natasha Clinic in Pekalongan. This research uses a quantitative approach using primary data obtained from distributing written instruments or questionnaires and obtaining responses from 90 sample respondents using the survey method. Smart PLS (Partial Least Square) analysis is used for hypothesis analysis in this research and is research that takes a quantitative approach. Based on the results of the Smart PLS analysis test that has been carried out, it shows that Brand Image (X1) has a positive and significant effect on Purchasing Decisions (Y), Brand Image (X1) has a positive and significant effect on Purchase Interest (Z), Purchasing Decisions (Y) have a positive effect and significant to Purchase Interest (Z). positive and significant on Purchase Interest (Z), Purchase Interest (Z) has a positive and significant effect on Brand Image communication (X1) on Purchase Decisions (Y).</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/452The Influence of the Audit Committee, Profitability, and Company Size on Audit Delay2024-07-23T07:38:31+00:00Pramita Amanda Ivanti[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">The purpose of this study is to determine the Influence of Audit Committee, Profitability, and Company Size on Audit Delay in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative method to identify the influence of one variable on another. The data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX). The data of this study used SPSS software version 26 with descriptive statistical analysis tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of the analysis carried out, the author can draw conclusions that: (1) The audit audit committee variable has a beta of 0.008 and a significance value of 0.006 < 0.05. Therefore, the hypothesis (H1) that states that the audit committee has an effect on </span><em><span style="font-weight: 400;">audit delay </span></em><span style="font-weight: 400;">in this variable is accepted. (2) The Profitability variable has a beta of 0.420 and a significance value of 0.00 < 0.05. Therefore, the hypothesis (H2) that states that profitability affects audit delay in this variable is accepted. (3) The Company Size variable has a beta of .906 and a significance value of 0.00 < 0.05. So, the hypothesis (H2) that states that the size of the company affects the audit delay in this variable is accepted. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/453Analysis of The Influence of Lending Rates, Bad Loans, and Liquidity Ratios on Credit Disbursement2024-07-23T07:42:45+00:00Prisatia Windu Maulana[email protected]Hardiwinoto Hardiwinoto[email protected]Ida Kristiana[email protected]<p><span style="font-weight: 400;">The existence of the financial sector in a country's economy plays a crucial role in encouraging economic growth. Almost all financial sectors are directly related to banking services. Fundraising and distribution activities are the main activities of banking. Focusing on credit is the nature of the banking business as an intermediary between surplus and deficit units and the main source of bank funds comes from the community so morally it must be returned to the community in the form of credit (Siamat, 2005). The type of research used by the researcher is a quantitative approach with a causal associative method. In this chapter to analyze the influence of Loan Interest Rates, Bad Loans and Liquidity Ratios on Credit Distribution at SOE banks and Bank Jateng in the city of Semarang. The research sample is five banking companies, which are determined by </span><em><span style="font-weight: 400;">the purposive sampling</span></em><span style="font-weight: 400;"> method. The type of data used is secondary data in the form of annual banking reports for the 2017-2023 period. The data analysis technique uses multiple linear regression analysis with the help of the SPSS version 25.0 program. The results of this study show that: Loan interest rates and Liquidity Ratio have a significant positive effect on credit disbursement while Bad Loans have no effect on credit disbursement. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/454The Influence of The Relationship Between Board of Commissioners, Board of Directors, and Risk Management on The Company Performance 2024-07-23T07:48:51+00:00Putri Nilasari Febianingsih[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to confirm the theory and empirically prove the influence of the board of commissioners, board of directors, and risk management on the company's performance. The population in this study is banking companies registered with the Financial Services Authority (OJK) in 2021-2023 and who report a complete report on the implementation </span><em><span style="font-weight: 400;"> of Good Corporate Governance</span></em><span style="font-weight: 400;"> GCG in the </span><em><span style="font-weight: 400;">annual report</span></em><span style="font-weight: 400;"> for the 2021-2023 period. This study uses </span><em><span style="font-weight: 400;">a purposive sampling</span></em><span style="font-weight: 400;"> technique taken from ojk.go.id websites and websites of each bank, so that 14 banking companies, both conventional and Islamic banking, in Indonesia were obtained and 42 data were obtained as samples. This study uses multiple regression analysis using SPSS version 25. The results of the study show that the board of commissioners, the board of directors and risk management have no effect on the company's performance. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/455The Impact of Audit and Financial Factors on Audit Report Lag: Evidence from Local Governments in Central Java Province2024-07-23T07:52:36+00:00Rahma Ul-Fadillah[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">Users of local government financial statements can experience negative consequences. The purpose of this study is to test empirical evidence on audit findings, auditor switching, local government size, leverage, profitability, audit opinion, and audit quality on audit report lag in local governments in Central Java province. This study used 30 out of 355 local governments (districts and cities) in Central Java Province during 2020 to 2022, with a total sample size of 90. This study uses secondary data collected from the audit report of the Central Java Financial Audit Agency (BPK Jawa Tengah) from 2020 to 2022. Data is collected from the electronic database service of the Information and Documentation Management Officer (E-PPID) in. The Purposive Sampling technique was used to obtain samples, and the data was analyzed using Ordinary Least Squares (OLS). According to research, audit findings, local government size, leverage, and profitability affect local government audit reports. Many variables, including solvency and auditor experience, can be further investigated. In addition, dividing the city government depending on the location of the island will provide an interesting additional audit report delay study.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/456he Influence of Brand Image on Laptop Purchase Decisions Through Brand Trust as Mediation2024-07-23T07:56:12+00:00Rendra Aditiyama[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study aims to analyze the effect of brand image on purchasing decisions with brand trust as a mediating variable, with a focus on students of the Faculty of Economics and Business, Muhammadiyah University of Semarang who use X laptop. The research method used a questionnaire with 95 respondents selected using non-probability sampling techniques, specifically convenience sampling. The sample size was determined using the Slovin formula, and the data was analyzed using the Structural Equation Model (SEM -PLS) method using SmartPLS 4.0. The results showed that brand image has a positive and significant influence on purchasing decisions, brand image also has a positive and significant impact on brand trust, brand trust also influences purchasing decisions positively and significantly. Also, brand trust is proven to have a positive and significant influence in mediating the relationship between brand image and purchasing decisions</span><em><span style="font-weight: 400;">.</span></em></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/457The Effect of Price, Promotion, and Location Perception on The Purchase Decision of Indonesian Iced Tea Fatmawati Branch, Kedungmundu2024-07-23T07:59:32+00:00Rida Amalia Safitri[email protected]Haerudin Haerudin[email protected]Jumai Jumai[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">Es Teh Indonesia is one of the well-known franchise beverage businesses in Indonesia, with more than 800 branch outlets spread throughout Indonesia. This study aims to find out how the Influence of Price Perception, Promotion, and Location on the Purchase Decision of Indonesian Ice Tea Fatmawati Branch, Kedungmundu. The research uses quantitative methods. The population in this study is customers of Es Teh Indonesia Fatmawati Branch, Kedungmundu. The sample used was as many as 100 respondents using the purposive sampling technique. The analysis tool used is multiple linear regression analysis. The results of this study show that it is partially known that the variables of Price Perception and Promotion have a positive and significant effect on the Purchase Decision at Es Teh Indonesia Fatmawati Branch, Kedungmundu, while Location does not have a significant effect on the Purchase Decision of Es Teh Indonesia Fatmawati Branch. Furthermore, simultaneously Price Perception, Promotion, and Location have a significant effect on the Purchase Decision of Indonesian Ice Tea Fatmawati Branch, Kedungmundu.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/458The Influence of Price and Product Quality on Purchasing Decisions with Brand Image as an Intervening Variable (Study on Honda Motorcycle Consumer in Semarang City)2024-07-23T08:04:10+00:00Rikhadatul Ade Arlia[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">This research was motivated by a phenomenon that was widely discussed by the public in mid-August 2023, in which there were complaints from the public regarding the case of the Esaf frame, namely the frame of a motorbike belonging to the Honda manufacturer which was said to rust easily so it quickly became porous and broke. So it can be formulated in this research that how consumers make decisions to purchase motorbikes amidst this phenomenon is based on price, product quality and brand image. This research uses quantitative methods using nonprobability sampling methods. In this research, the data source used is primary data with a statistical analysis tool, namely Smart PLS 4.0. The respondents in this study were 100 people who met the requirements as users and buyers of Honda motorbikes in Semarang City. The research results show that price has a positive influence on purchasing decisions, product quality has a positive influence on purchasing decisions, brand image has a positive influence on purchasing decisions, price has a positive influence on brand image, and product quality has a positive influence on brand image.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/459The Effect of Corporate Social Responsibility and Financial Ratios on Financial Distress2024-07-23T08:12:05+00:00Rissa Anie Safitri[email protected] Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of Corporate Social Responsibility, Independent Board of Commissioners, Cash Flow, Profitability, and Liquidity on Financial Distress. The population in this study is all companies in the consumer non-cyclicals sector for the 2021-2023 period. A total of 14 companies were used as samples, so the number of data used was 42 observation data. Data was obtained using purposive sampling techniques and using secondary data obtained through the company's website or the Indonesia Stock Exchange website. The data analysis technique in this study is to use multiple linear regression using the SPSS statistical analysis program version 26 as a calculation tool. Based on the results of this study, Corporate Social Responsibility, Cash Flow, Profitability, and Liquidity have no effect on Financial Distress. Meanwhile, the Independent Board of Commissioners has a positive effect on Financial Distress. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/460The Effect of Financial Literacy, Financial Efficiency, and Income on Students' Investment Decisions in The Capital Market2024-07-24T01:03:41+00:00Ryandri Naibaho[email protected]Andwiani Sinarasri[email protected]Ida Kristiana[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of financial literacy, financial efficacy, and income on students' investment decisions in the capital market. This research was carried out at the University of Muhammadiyah Semarang. The number of samples taken was 213 active students of the S1 Accounting study program. The sampling technique used is </span><em><span style="font-weight: 400;">Convienance Sampling </span></em><span style="font-weight: 400;">or sampling based on convenience. Data collection was carried out by distributing questionnaires through </span><em><span style="font-weight: 400;">google forms</span></em><span style="font-weight: 400;">. The data were analyzed using multiple linear regression analysis. Based on the results of the study, it was shown that financial efficiency and income had a positive effect on students' investment decisions, while financial literacy did not have a significant influence on students' investment decisions. The results of the study show that financial and income efficacy can improve the quality of investment decisions of students of the S1 Accounting study program at the University of Muhammadiyah Semarang in the capital market.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/461The Effect of Profit Growth, Capital Structure, and Accounting Conservatism on Profit Quality 2024-07-24T01:10:14+00:00Salsabila Nur Hasna[email protected]Andwiani Sinarasri[email protected]<p><span style="font-weight: 400;">This study intends to analyze the influence of profit growth, capital structure, and accounting conservatism on profit quality in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. This study uses multiple linear regression analysis as a method. The research sample is 11 infrastructure sector companies using </span><em><span style="font-weight: 400;">Purposive Sampling</span></em><span style="font-weight: 400;">. The results of the study partially show that profit growth (X1) has a positive effect on profit quality, capital structure (X2) has a negative effect on profit quality, and accounting conservatism (X3) has a negative effect on profit quality. Meanwhile, simultaneously it shows that profit growth, capital structure, and accounting conservatism affect the quality of profits. Increased profit growth will improve the quality of profits, but an increase in the capital structure of debt and the application of accounting conservatism in the preparation of financial statements will reduce the quality of profits. The company is expected to consider the level of debt it has and conservative behavior in the preparation of financial statements.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/462The Effect of Due Professional Care, Competence, Work Experience and Auditor Independence on Audit Quality2024-07-24T01:15:09+00:00Tiara Zaenis[email protected]Ayu Noviani Hanum[email protected]Alwiyah Alwiyah[email protected]<p><span style="font-weight: 400;">This study aims to describe and analyze the Influence of </span><em><span style="font-weight: 400;">Due Professional Care</span></em><span style="font-weight: 400;">, Competence, Work Experience and Independence of Auditors on Audit Quality (Case Study on Public Accounting Firms in Semarang City).</span> <span style="font-weight: 400;">The population in this study is all Auditors working at Public Accounting Firms in Semarang City, producing 77 respondents as a sample. The data was collected by distributing the questionnaire directly using the </span><em><span style="font-weight: 400;">Convenience Sampling</span></em><span style="font-weight: 400;"> method and then analyzed with SPSS 25.0 </span><em><span style="font-weight: 400;">for windows.</span></em> <span style="font-weight: 400;">The test results were obtained that </span><em><span style="font-weight: 400;">Due Professional Care</span></em><span style="font-weight: 400;"> had a positive effect on audit quality, Competence had no effect on audit quality, Work experience had no effect on audit quality and Independence had a positive effect on audit quality.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/463The Role of Independent Commissioners, Audit Committee, Audit Committee Expertise, Activities of the Audit Committee and Leverage on Earnings Management2024-07-24T01:23:41+00:00Ulfi Amalia Sunarso[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of independent commissioners, the size of the audit committee, the expertise of the audit committee, the activities of the audit committee and </span><em><span style="font-weight: 400;">leverage </span></em><span style="font-weight: 400;">on earnings management in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a purposive sampling technique with 160 annual reports and financial statements with 40 infrastructure companies. The analysis used in this study uses multiple linear regression analysis using SPSS version 26 as the calculation tool. Based on the results in this study, it is shown that independent commissioners, audit committee size and </span><em><span style="font-weight: 400;">leverage </span></em><span style="font-weight: 400;">have no effect on earnings management. Meanwhile, the expertise of the audit committee and the activities of the audit committee have a positive effect on earnings management. The predictive ability of the five variables on earnings management was 69.3% while the other 30.7% came from other variables.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/464The Influence Of Price Location And Service Quality On Purchasing Decisions (Case Study At The Naja Putra Demak Clothing Store) 2024-07-24T01:29:01+00:00Umi Nurkholifah[email protected]Nurhayati Nurhayati [email protected]Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">This research aims to examine the influence of location, price and service quality on purchasing decisions (Study at the Naja Putra Demak Clothing Store). The population in this study includes all consumers who shop at the Naja Putra Demak Clothing Store. The data source used is primary data, this sampling technique uses a purposive sampling method or sample determination with certain considerations, namely respondents who have shopped at the Naja Putra Demak Clothing Store. Using a sample size of 102 respondents.</span> <span style="font-weight: 400;">The analytical method for this research uses multiple linear regression analysis using the data processing tool SPSS (Statistical Product and Service Solution) Version 26</span><span style="font-weight: 400;">. </span><span style="font-weight: 400;">The results of this research show that the location variable (X1) has a positive and significant effect on purchasing decisions (Y), price (X2) has a positive and significant effect on purchasing decisions (Y), service quality (X3) does not have a positive and significant effect on purchasing decisions ( Y). then simultaneously and together it can be concluded that Location (X1), Price (X2) and Service Quality (X3) have a positive and significant effect on Purchasing Decisions (Y).</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/465The Influence of Capital Structure, Profitability and Firm Size on Company Value2024-07-24T01:39:00+00:00Umi Nurul Fadhilah[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to empirically prove the influence of capital structure, profitability and company size on the value of companies in the health sector that have been listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The sample selection technique was carried out by the purposive sampling method obtained by 14 companies so that the number of samples used was 42 as observation data. This study uses quantitative methods and multiple linear regression analysis processed using the SPSS version 26 program to test the relationship between the variables studied. The results of this study show that capital structure (DAR) has a negative effect on the value of the company, while the capital structure (DER) has no effect on the value of the company. Profitability (ROA and ROE) has no effect on the company's value. The size of the company has no effect on the value of the company.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/466Implementation of Hydroponics in Urban Areas as an Effort to Improve Food Security: Perspectives from Literature Review2024-07-24T01:42:11+00:00Veri Febrian Aminullah[email protected]Putra Putra [email protected]Arum Rahmawati[email protected]Yuli Setiowati[email protected]Anugrahita Melinia Tri Haksami[email protected]Ilma Elpandari[email protected]<p><span style="font-weight: 400;">Food security is an increasingly pressing global issue, especially in urban areas. In the face of the challenges of limited land and resources, hydroponic technology offers an innovative solution to increase food production. Hydroponics is a soil-less method of plant cultivation, using nutrient-rich water, which enables faster and more efficient plant growth. This study analyzes the literature on the application of hydroponics in urban areas and its contribution to food security. Findings show that hydroponics improves crop productivity, land and water use efficiency, and food supply stability. In addition, hydroponics supports more sustainable and environmentally friendly local food production. However, challenges such as initial costs and technical knowledge requirements require special attention. Policy support and education are key to the successful implementation of hydroponics in urban areas. Thus, hydroponics has the potential to be an effective solution to improve food security in the era of urbanization.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/467The Influence of Internal Control, Individual Morality, Spiritual Intelligence and Suitability of Compensation on Accounting Fraud Tendencies2024-07-24T01:50:38+00:00Viren Astriva[email protected]Fatmasari Sukesti[email protected]Alwiyah Alwiyah[email protected]<p><span style="font-weight: 400;">The trend of accounting fraud is currently a topic that is being widely discussed. Researchers are interested in examining the influence of Internal Control, Individual Morality, Spiritual Intelligence and Suitability of Compensation on the Tendency of Accounting Fraud in Companies Operating in the Financial Institutions Sector in the Semarang City Area. This research is based on Attribution theory. This research method uses primary data sources, namely data obtained directly through questionnaires on 100 samples of workers or employees in the financial institutions sector in Semarang City. The data collection technique used for this research was a field study in the form of a questionnaire or questionnaire administered using the </span><em><span style="font-weight: 400;">Accidential Sampling technique. </span></em><span style="font-weight: 400;">Meanwhile, the program used in this research is SPSS 25. The research results show that Internal Control, Individual Morality and Suitability of Compensation have no effect on the Tendency of Accounting Fraud, while Spiritual Intelligence has a significant negative influence on the Tendency of Accounting Fraud.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/468The Effect of Promotion, Service Quality, and Price on Customer Satisfaction of Bang-Jek Blora Service Users2024-07-24T01:54:22+00:00Novel Pramono[email protected]Haerudin Haerudin[email protected]Jumai Jumai[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">Bang-Jek focuses on food delivery with various service categories. The purpose of this study is to find out how promotion, service quality, and price have an impact on Bang-Jek Blora's customer satisfaction. The research uses a quantitative approach. The focus of the study was 4161 Bang-Jek Blora customer contacts. A simple random sampling method was used to collect 100 respondents. The analysis method is multiple linear regression analysis. The results of the study show that Promotion does not have a significant effect on Customer Satisfaction of Bang-Jek Blora Service Users, but Service Quality and Price partially have a positive and significant effect on Customer Satisfaction </span><span style="font-weight: 400;">Bang-Jek Blora Service Users.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/471The Role of Celebrity Endorsement, Viral Marketing and Quality on Interest Buying 2024-07-26T01:01:16+00:00Siti Nur Anisa[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This research aims to find out the influence of celebrity endorsement, viral marketing and product quality on interest in buying X products. This type of research is included in quantitative research. The population in this study is a 2020-2023 military student of the Faculty of Economics and Business of Muhammadiyah University Semarang who knows and has an interest in X products. The sampling techniques used are nonprobability samplings and purposive samplers with a sample of 95 respondents. The study uses a double linear regression analysis technique with the statistical tool SPSS version 23. The results of the research show that (1) celebrity endorsement has a significant negative impact on buying interests (2) viral marketing has an significant positive impact on purchasing interests (3) product quality has a major positive effect on purchase interests (4) celebrity endorsements, viral marketing and product quality have a significant impact simultaneously (together) on buy interests skincare x. For further research it is recommended to add or investigate different independent variables of this research in order to add variation in conducting a study.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/472A Systematic Literature Review of Innovative Work Behavior in Conservation of Resources Theory2024-07-26T01:11:40+00:00Annisa Fajri[email protected]Abdul Aziz Agbo[email protected]<p style="font-weight: 400;">This study aims to investigate the patterns observed in previous research conducted in the realm of Innovative Work Behavior regards to conservation of resources theory. This study employed a systematic literature review in conjunction with the Scopus database. Articles published between the years 2013 and 2023 were selected. We conducted an analysis of the profile of global publications on the topic of blended learning in the fields of management and business, spanning the years 2013 to 2023. We have determined the precise details of the publication, including the time, individuals involved, location, and the specific content that was released on the topic. The findings demonstrate that four study themes have been created, signifying possible exploratory and exploitative research areas. This study seeks to address the research that individual behavior determines how people interact with internal and external factors that influence their innovative work behavior.</p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/473The Effect of E-Service Quality on User Loyalty with User Satisfaction as a Mediating Variable of LinkAja Users in Semarang City2024-07-26T01:21:02+00:00Regita Cahya Adiyanti[email protected]Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">This study aims to analyze and describe how much e-service quality affects user loyalty with user satisfaction as a mediating variable for LinkAja application users in Semarang City. This study uses a quantitative approach with a purposive sampling method using primary data obtained from distributing written instruments or questionnaires via google form with a Likert scale of 1-5. The natural population of this study were users of the Semarang city link aja. The sample used was 104 respondents who were users of the LinkAja application with the lemeshow formula. In this study, evaluate the hypothesis using SmartPLS analysis. Based on the SmartPLS analysis test that has been carried out, the results show that (1) E-Service Quality has a positive and significant effect on User Loyalty. (2) E-Service Quality has a positive and significant effect on User Satisfaction. (3) User Satisfaction has a positive and significant effect on User Loyalty. (4) User Satisfaction has a positive and significant effect on mediating the relationship between E-Service Quality and User Loyalty.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/474The Mediating Effect of Electronic Word of Mouth (e-Wom) on Purchase Intention through Brand Image on Digital Platform2024-07-26T01:26:18+00:00Istiqomah Istiqomah[email protected]Anisa Fajri[email protected]<p><span style="font-weight: 400;">The aim of this research is to find out how electronic word of mouth (e-WOM) influences purchase intention through brand image as a mediating variable. This research involved 100 respondents who were consumers of skincare X products. This research was conducted using sampling using non-probability sampling technique with purposive sampling type. The analysis technique in this research is path analysis using SmartPLS version 4.0. The results of the analysis show that the electronic word of mouth (e-WOM) variable (X) has a positive and significant effect on purchase intention (Y), the electronic word of mouth (e-WOM) variable (X) has a positive and significant effect on the brand image variable ( Z), the brand image variable (Z) has a positive and significant effect on purchase intention (Y), the brand image variable (Z) has a positive and significant effect and is able to mediate the electronic word of mouth (e-WOM) variable (X) on purchase intention (Y).</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/475Celebrity Endorsement on Purchasing Decisions with Brand Trust as a Mediator2024-07-26T01:30:47+00:00Nur Intan Mutiara Nandini[email protected] Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study aims to determine how much influence Celebrity Endorsement has on Purchasing Decisions with Brand Trust as a Mediator for X Skincare Product Users in Semarang City. This study uses a quantitative approach using primary data obtained from distributing written instruments or questionnaires and getting responses from respondents as many as 100 samples using the survey method. In this study, to evaluate the hypothesis using SmartPLS (Partial Least Square) V4.1 Analysis. Based on the results of the SmartPLS analysis test that has been carried out, the results show that Celebrity Endorsement (X) has a positive and significant effect on Purchasing Decisions (Y), Celebrity Endorsement (X) has a positive and significant effect on Brand Trust (Z), Brand Trust (Z) has a positive and significant effect on Purchasing Decisions (Y), Brand Trust (Z) has a positive and significant effect on mediating between Celebrity Endorsement (X) on Purchasing Decisions (Y).</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/476Analysis of The Effect of Company Size Leverage Company Value and Corporate Sustainability Index on Profitability (Case Study of a Sustainable Company Best 2022)2024-07-26T01:37:39+00:00Sabrina Hindun Azah Warani[email protected]<p><span style="font-weight: 400;">This study aims to determine influence Size Company, Value Company, </span><em><span style="font-weight: 400;">Price to Book Value</span></em><span style="font-weight: 400;">, and </span><em><span style="font-weight: 400;">Corporate Sustainability Index</span></em><span style="font-weight: 400;"> to Profitability in Sustainable Companies Best 2022. The objects analyzed are 30 Mining Companies, 10 Plantation Companies, and 18 Food and Beverage Companies that have high CSI value in 2022 which can be found at https://databoks.katadata.co.id/. A total of 58 samples were obtained from 3 companies. The company namely Food and Beverage Companies, Mining Companies, and Plantation Companies. The analysis model used in this research is ROA = f (SIZE, DER, PBV, CSI).</span> <span style="font-weight: 400;">Research result show that X</span><span style="font-weight: 400;">1 </span><span style="font-weight: 400;">has no effect to variable Y, while variables X</span><span style="font-weight: 400;">2</span><span style="font-weight: 400;">, X</span><span style="font-weight: 400;">3</span><span style="font-weight: 400;">, X</span><span style="font-weight: 400;">4</span><span style="font-weight: 400;"> influential on variable Y. For research furthermore recommended to explore other possible factors influential to profitability. Factors this could be innovation, quality, management, strategy marketing, or condition economy.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/477alue Perception as Mediating between Service Quality and Customer Satisfaction in Café’s Customer2024-07-26T01:42:31+00:00Anis Alifah[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">Study This aim For analyze influence quality service to satisfaction customers mediated by perception value at Café Luggo Outlet Tembalang. Subjects in research This is ever customer buy products at Café Luggo Outlet Tembalang at least more from three times. Retrieval technique sample use probability sampling technique with purposive sampling method. In research This sample A total of 100 respondents were taken from spread questionnaire. Analytical tools used is Smart Partial Least Square (SmartPLS 4.0). Based on analysis that has been done done obtained results that quality service influential positive and significant to satisfaction customers, quality service influential positive and significant to perception value, perception mark have influence to satisfaction customer, perception mark have influence positive and significant in mediate connection quality service to satisfaction customer.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/478The Effect of Service Quality, Price and Location on Customer Satisfaction at K-24 Pharmacy (Case Study at K-24 Pharmacy, Ketileng Raya Branch, Semarang City)2024-07-26T01:49:07+00:00Miftahul Khusnah[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">This research aims to determine the influence of service quality, price and location on customer satisfaction. The population of this research is customers of the K-24 Ketileng Raya Pharmacy, Semarang City with a research sample of 99 respondents using the sampling method, namely Accidental sampling. The method used in this research is a quantitative method with data analysis techniques using multiple linear regression. The source used in this research is primary data with the help of statistical data analysis tools from the SPSS program version 22. The variables used in this research are service quality, price and location as independent variables and customer satisfaction as the dependent variable. The results of the research show that the service quality variable does not have a significant effect on customer satisfaction at Apotek K-24 Ketileng Raya, Semarang City, while price and location influence customer satisfaction at Apotek K-24 Ketileng Raya, Semarang City and Service Quality, Price and Location have a simultaneous effect. on customer satisfaction at K-24 Ketileng Raya Pharmacy, Semarang City.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/479The Mediating Role of Shopping Lifestyle between Store Atmosphere and Impulse Buying in Retail Store2024-07-26T01:54:44+00:00Anisa Nurhaliza[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study investigates the relationship between store atmosphere and impulse buying, focusing on shopping lifestyle as a potential mediator shaping impulse buying decision making. We argue that store atmosphere is an efficient way to apply behavioral considerations in the impulse buying decision making that occurs. Using proportional stratified sampling method, we collected data through questionnaires from consumers of X Retail Store residing in Semarang City. Due to the complex model and small sample size, the SmartPLS method was applied to analyze the structural relationships between measured and latent constructs. The results showed that store atmosphere has a significant positive effect on impulse buying decisions, while shopping lifestyle plays an important role in the relationship between store atmosphere and impulse buying decision making. Our results support that shopping lifestyle mediates store atmosphere on impulse buying at X Retail Store in Semarang City.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/480The Influence of Internal Control Systems, BPD Participation dnd The Use of Information Technology on The Accountability of Village Fund Management2024-07-26T01:59:33+00:00Refsi Ismawanto[email protected]R. Ery Wibowo A Santosa[email protected]Nurcahyono Nurcahyono[email protected]<p><span style="font-weight: 400;">This study aims to examine the effect internal control systems, BPD participation and the use of information technology on the accountability of village fund management either partially or simultaneously. This study uses primary data, and is included in research with a quantitative approach. The population used in this study is apparatus and officials in Kaligondang sub-district. Sampling in this study was by using purposive sampling, with several predetermined criteria. The data in this study was taken using a questionnaire. The results of this study provide evidence that partially the variables of the internal control system, community participation and the use of information technology have an effect on the accountability of village fund management.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/481The Effect of NPL, BI Rate, Inflation, LDR and Company Size on Profitability2024-07-26T02:38:25+00:00Sutrisno Sutrisno [email protected]R Eri Wibowo Agung Santoso[email protected]Ida Kristiana[email protected]<p style="font-weight: 400;">This study aims to examine the influence of <em>non-performing loans</em> (NPL), BI rate, Inflation, <em>loan deposit to rate</em> (LDR), and company size on profitability. This type of research is quantitative research. The sample in this study was obtained using <em>the purposive sampling</em> method, which is the selection of samples with predetermined criteria. Based on the <em>purposive sampling method</em>, 236 samples were obtained from 49 conventional commercial banks registered with the OJK from 2019 to 2022. The analysis technique used is multiple linear regression. The results of the data analysis showed that the hypothesis testing of partial <em>non-performing loans</em> (NPLs) had a negative effect on profitability, the BI rate had a positive effect on profitability, inflation had no effect on profitability, <em>the loan to deposit rate</em> (LDR) had a positive effect on profitability, and the size of the company had a positive effect on profitability. Simultaneously, NPL, BI rate, inflation, LDR, and company size have a positive effect on profitability.</p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/482INFLUENCE OF PRODUCT QUALITY, PRICE, AND IMPROVED BRAND IMAGE DECISION PURCHASE WARDAH COSMETICS ON THE SHOPEE MARKETPLACE (Study of Undergraduate Management Study Program Students, FEB Muhammadiyah University Semarang)2024-07-26T02:45:28+00:00Afilia Nawang Sari[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research aims to determine the influence of product quality, price and brand image on purchasing decisions for Wardah cosmetics on the Shopee marketplace (Study of Management Study Program students at FEB University of Muhammadiyah Semarang). Samples were taken from active FEB Bachelor of Management students for the 2023-2024 academic year. The analysis technique is carried out using multiple linear regression analysis. The sample selection in this research used the purposive sampling method. The number of students sampled based on predetermined criteria was 100 respondents. Hypothesis testing uses the t test, F test, and Determination test. Apart from that, the data normality test, multicollinearity test and heteroscedasticity test were also used. Product quality has a positive and significant effect on purchasing decisions, price has a positive and significant effect on purchasing decisions, brand image has a negative and significant effect on purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/483The Influence of Service Quality, Price and Promotion on Customer Satisfaction of Gojek Transportation Service Users in Semarang City2024-07-26T02:53:23+00:00Sintia Sari[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research is survey research. The population in this study were all customers using Gojek online motorcycle taxi transportation in Semarang City. The sampling technique used in this research used the Lemeshow formula to obtain a sample of 96 people. The sampling technique used in this research is a non-probability sampling technique with accidental sampling type . Service quality has a positive and significant effect on customer satisfaction. This is proven by the t </span><span style="font-weight: 400;">count </span><span style="font-weight: 400;">of 3.022, and a significance value of 0.00 < 0.05. Price has a positive and significant effect on customer satisfaction. This is proven by the t </span><span style="font-weight: 400;">count </span><span style="font-weight: 400;">of 4.810, and a significance value of 0.00 < 0.05. Promotion has a positive and significant effect on customer satisfaction. This is proven by the t </span><span style="font-weight: 400;">count </span><span style="font-weight: 400;">of 2.639, and a significance value of 0.01 < 0.05. Service Quality, Price and Promotion simultaneously have a positive and significant effect on customer satisfaction</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/484Impact Electronic Word of Mouth (E-WOM) Against Repurchase Intention With Trust Consumer As Variable Mediation for Lazada Users in Semarang City2024-07-26T02:59:18+00:00Hilda Firdaus[email protected]Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">Study This aim for analyze influence electronic word of mouth (E-WOM) to intention buy repeat with trust consumer as variable mediation on users Lazada Semarang City. Population in study This is Lazada users in Semarang City. Samples obtained totaling 112 people. Retrieval technique sample use technique probability sampling with method purposive sampling with spread questionnaire through google forms. Data is processed with SMART- PLS. The research results obtained shows 4 relationships namely: (1) Electronic word of mouth (E-WOM) has an influence positive and significant to trust consumer.</span><span style="font-weight: 400;">(2) Electronic word of mouth (E-WOM) has an influence positive and significant to intention buy repeat. (3) Trust Consumer influential positive and significant to intention buy repeat. (4) Trust consumer mediate connection between electronic word of mouth (E-WOM) and trust consumer. Share research furthermore recommended for add variations in variables independent used, add coverage of the collection area sample and do comparison with other online shops so that later can compared to the result with study This.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/485Systematic Review and Bibliometric Analysis of Sustainable Agricultural Partnership Models 2024-07-26T03:04:14+00:00Indra Perdana[email protected]Muhammad Mahesa Khatami[email protected]Moch Fadli Wijaya Pranoto[email protected]Nur Muttaqien Zuhri[email protected]<p><span style="font-weight: 400;">Agricultural partnerships establish important sustainability principles that can deepen environmental and social responsibility in agricultural systems and improve the performance of compliant organizations. However, the performance of partnerships in developing countries cannot compete in international markets due to non-compliance with sustainability schemes in economic, social and environmental aspects. Meanwhile, there is little coherent review of the knowledge landscape related to partnership models and business perceptions in driving partnership performance. Therefore, this study conducted a comprehensive systematic review and bibliometric analysis of the existing literature to provide insights into publication trends, critical articles and contributing research sponsors. It was revealed that, partnership models and partner performance are underrepresented, with Indonesia being the most influential contributor in studies related to agricultural partnership compliance. Although the influence of most factors in the existing literature is mixed, this study recommends increased international research partnerships to foster the development of the knowledge field of partnership digitalization, which appears to be experiencing maturation challenges, plus progressive research on sustainable models in underrepresented contexts. Policy responses to improve the organizational performance of businesses through digitization and rule regulation are also suggested.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/486THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS AND BEHAVIORAL CONTROL ON CONSUMERS' INTENTION TO REPURCHASE HERBALIFE PRODUCTS IN SEMARANG CITY2024-07-26T03:13:41+00:00Siti Sholikhah[email protected]Suwardi Suwardi[email protected]<p><span style="font-weight: 400;">This research aims to examine the influence of attitude, subjective norms, and behavioral control on the repurchase intention of Herbalife product consumers in Semarang City. This study employs a quantitative approach. The research object in this study is consumers of Herbalife products in Serang City, with a total of 100 individuals selected as respondents. Data were collected from questionnaires distributed to customers consuming Herbalife shakes in Semarang City through Google Forms. The analysis technique was carried out by hypothesis testing using t-tests, F tests, and tests of the coefficient of determination, validity tests, reliability tests, normality tests, multicollinearity tests, and heteroscedasticity tests. This research was processed using SPSS 22. The results of the study indicate that attitude has a positive and significant effect on repurchase intention, subjective norms have a positive and significant effect on repurchase intention, and behavioral control has a positive and significant effect on repurchase intention. Furthermore, attitude, subjective norms, and behavioral control simultaneously have a positive and significant impact on the repurchase intention of Herbalife product consumers in Semarang City.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/487Influencebrand Image on Purchase Decisions with Purchase Interest as a Mediation Variable in Natasha Beauty Clinic (Study of Natasha Clinic Consumers in Pekalongan)2024-07-26T03:21:01+00:00Olivia Aldira[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research aims to find out how much influence brand image has on purchasing decisions with purchase intention as a mediating variable at the Natasha Beauty Clinic, a study on consumers of the Natasha Clinic in Pekalongan. This research uses a quantitative approach using primary data obtained from distributing written instruments or questionnaires and obtaining responses from 90 sample respondents using the survey method. Smart PLS (Partial Least Square) analysis is used for hypothesis analysis in this research and is research that takes a quantitative approach. Based on the results of the Smart PLS analysis test that has been carried out, it shows that Brand Image (X1) has a positive and significant effect on Purchasing Decisions (Y), Brand Image (X1) has a positive and significant effect on Purchase Interest (Z), Purchasing Decisions (Y) have a positive effect and significant to Purchase Interest (Z). positive and significant on Purchase Interest (Z), Purchase Interest (Z) has a positive and significant effect on Brand Image communication (X1) on Purchase Decisions (Y).</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/488The Influence of Price, Promotion, and Product Quality on Purchasing Decisions for Krampul Ice Tea in Sriwijaya, Semarang City (Case Study of Consumers of Krampul Ice Tea Drink Products in Sriwijaya, Semarang City)2024-07-26T03:26:31+00:00Novia Eriyanti[email protected]Nurhayati Nurhayati [email protected]<p><span style="font-weight: 400;">The purpose of this research is to determine the influence of price, promotion, product quality and purchasing decisions. The population in this study were all consumers of kerampul iced tea throughout the city of Semarang. The sampling technique used in this research is a non-probability sampling technique. The sample used in this research used 100 respondents. The data analysis method in this research is quantitative analysis. The analysis technique in this research is quantitative descriptive analysis and multiple linear regression methods using SPSS version 22. The results of this research analysis show that price has a positive and significant effect on the decision to purchase krampul iced tea. Promotion has a positive and significant effect on purchasing decisions for krampul iced tea. Product quality has a positive and significant effect on purchasing decisions for krampul iced tea. Price, promotion and product quality simultaneously have a positive and significant effect on purchasing decisions for krampul iced tea. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 Economics and Business International Conference Proceedinghttps://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/489THE INFLUENCE OF LIQUIDITY, COMPANY SIZE, AND SOLVENCY ON FINANCIAL PERFORMANCE (Case Study on the 10 Largest Banks Listed on the Indonesia Stock Exchange During the Period 2018-2022)2024-07-26T03:41:08+00:00Ratna Shofiyatul Fitriyah[email protected]Suwardi Suwardi [email protected]Djoko Setyo Hartono[email protected]<p><span style="font-weight: 400;">This study aims to determine the influence of liquidity, company size, and solvency on company performance. The sampling technique used is purposive sampling involving the 10 largest banks listed on the IDX in the years 2018-2021. The data used are secondary data in the form of companies' annual financial reports using multiple regression analysis. All testing in this study used SPSS software version 27. The test results reveal that the coefficient of determination (R2) is 0.427, meaning that the independent variables affect the dependent variable by 42.7%, with the remaining 57.3% influenced by other variables outside the scope of this research. The F-test results show that the independent variables Loan to Deposit Ratio (LDR), Firm Size (SIZE), and Debt to Asset Ratio (DAR) collectively have a positive impact on the dependent variable Return on Assets (ROA). The t-test results show that the variable Firm Size (SIZE) positively affects Return on Assets (ROA). Meanwhile, Loan to Deposit Ratio (LDR) and Debt to Asset Ratio (DAR) have a negative effect on Return on Assets (ROA). The negative sign in the t-value indicates an inverse relationship between the variables LDR and DAR with the variable ROA.</span></p>2024-08-24T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/490THE INFLUENCE OF STORE ATMOSPHERE, DIGITAL MARKETING, AND BRAND IMAGE ON CONSUMER PURCHASING DECISIONS AT DINO THAI TEA JEPARA2024-07-26T03:48:57+00:00Rissa Qurota Ayuni[email protected]Suharti Suharti[email protected]<p><span style="font-weight: 400;">This research aims to obtain empirical evidence and be able to analyze the influence of store atmosphere, digital marketing, and brand image on consumer purchasing decisions. The population in this research are consumers who visited and purchased Dino Thai Tea Jepara products during October-December 2023. The total sample used in this research was 100 respondents using accidental sampling technique. The data analysis technique used is multiple linear regression. So it can be partially concluded that all independent variables have a positive and significant effect on consumer purchasing decisions. The F value is 41.702 with F table of 2.699 and a significance value of 0.000. A significance value of less than 0.05 indicates that the regression model is significant and can be used to predict the dependent variable. The R Square value obtained is 0.552, which means that 55.2% of the variation in consumer purchasing decisions can be explained by the independent variables store atmosphere, digital marketing and brand image. Meanwhile, the remaining 44.8% is explained by other factors.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/491THE INFLUENCE OF PROMOTIONS, SERVICE QUALITY AND PRICES ON CUSTOMER LOYALTY MEDIATED BY CUSTOMER SATISFACTION IN GENERATION Z (Case Study on Users Gojek in Semarang City)2024-07-26T04:01:14+00:00Johan Rahmat H akim[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">Study This aim For know influence Promotion , Quality Service and Prices for Loyalty Customer Mediated Satisfaction Customer . Population in research This is generation Z users Gojek in the city of Semarang which spans aged 17-25 years . With sample A total of 95 respondents were taken use purposive sampling method . Research methods used is method quantitative with technique Data analysis used Path Analysis. On research This data sources used are primary data and secondary data with use help tool data analysis of the Smart PLS 4.0 program. Research result This showing that a)</span> <span style="font-weight: 400;">promotion influential to loyalty customers b) quality service No influential to loyalty customer c)</span> <span style="font-weight: 400;">price influential to loyalty customer d) satisfaction customer influential significant to loyalty customer e) satisfaction customer capable mediate in a way positive significant between promotion to loyalty customer f) satisfaction customer capable mediate in a way negative No significant between quality service to loyalty customer g) satisfaction customer capable mediate in a way positive significant between price to loyalty customers in generation Z users gojek .</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/492The Impact of Brand Trust and Brand Image on Purchase Decision Through Buying Interest Consumers as an Intervening Variable2024-07-26T04:07:22+00:00Dimas Prasetiyo[email protected]Firdaus Firdaus[email protected]Jumai Jumai[email protected]Nurhayati Nurhayati[email protected]<ol start="4"> <li><span style="font-weight: 400;"> Wangta Agung or better known with Ardiles operating in the footwear sector in Indonesia. This research aims to analyze and describe impacts brand trust and brand image towards Purchase decisions through purchase interest consumers as an intervening variable. This research method uses distributing questionnaires to 100 respondents, with a non-sampling technique probability sample. Collection technique data using a Likert scale with distribute questionnaires via Google Form. The analysis method uses with SEM-PLS 4.0. The research results show that brand trust and brand image do not positive and non-significant effect, brand trust has a positive effect and significant impact on consumer buying interest the same as the brand image variable, the intervening variable buying interest has an influence positive towards purchasing decisions, Brand trust andbrand image have an influence positive and significant to the decision purchases through consumer buying interest as an intervening variable.It means with the presence of intervening variables will make consumers more interested and make purchasing decisions on Ardiles products in the city of Semarang</span></li> </ol>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/493THE INFLUENCE OF PRICES, SERVICE QUALITY AND PROMOTIONS ON CONSUMER SATISFACTION IN BUYING DIGITAL PRODUCTS AND ACCESSORIES AT THE BE ONE TEMBALANG COUNTER, SEMARANG CIT2024-07-26T04:15:15+00:00Abdan Syakur[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">The population used in this research took the research object at the BE One Cell Tembalang counter and took the counter consumers as subjects. In this research, because the population size is unknown, the sample size uses the Cochran formula. In this research, the primary data used was distributing questionnaires to 100 respondents. Results of research that has been carried out. That the F value calculated from the influence of the variables price (X1), service quality (X2) and promotion (X3) from the results of the F statistical test gets an F value of 0.000. A significance value of less than 0.05 indicates a significant regression model and can be used to predict the consumer satisfaction variable (Y). The results of this</span> <span style="font-weight: 400;">research</span> <span style="font-weight: 400;">show that price, service quality and promotion simultaneously influence consumer satisfaction.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/494Analysis of Product Quality, Price, Brand Image on The Purchase Decision of Kenzler Products2024-07-26T04:22:37+00:00Raydinata Izam Pratama[email protected]Jumai Jumai[email protected]<p><span style="font-weight: 400;">This study aims to find out how much influnce Product Quality, Price, and Brand Image have on the purchase decision of Kenzler products.in S1 Management students of the 2020-2023 batch. The study was conducted at the University of Muhammadiyah Semarang with a sample population of S1 Management students for the 2020-2023 batch of 93 respondents who had bought or consumed. Kenzler products with a minimum purchase of 2x purchases. Sampling using the Acidental sampling technique. The data analysis techniques used include Descriptive Analysis, Validity Test, Reliability Test, Classroom Assumption, Multiple Linear Regression Analysis and Hypothesis Testing. In this study, results were found where there was a positive and significant influence of Product Quality, Price, and Brand Image on Purchase Decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/495THE EFFECT OF SHOPPING LIFESTYLE, DISCOUNTS AND PROMOTIONS ON IMPULSE BUYING AT SHOPEE MARKET PLACE2024-07-26T04:31:25+00:00Yumi Sazuana[email protected]Jumai Jumai [email protected]<p><span style="font-weight: 400;">This research was conducted at the Faculty of Economics, University of Muhammadiyah Semarang, precisely on Jl. Kedungmundu no.18, Kedungmundu, Tembalang District, Semarang City, Central Java 50273. The aim is to find out how much the influence of Shopping Lifestyle, Discount and Promotion on Impulsive Buying in Shopee's Market place. This research method uses a quantitative method. The population in this study is female students of the Faculty of Economics, University of Muhamadiyah Semarang. The sample in this study was 94 people. Sampling in this study uses probability sampling with simple random sampling (random sampling). The data analysis techniques used in the study are Descriptive Analysis, Validation Test, Reliability Test, Classical Assumption Test, Multiple Linear Analysis and Hypothesis Test using SPSS. The results of this study show that Shopping Lifestyle and Promotion have a positive and significant effect on Impulsive Buying, while Discount does not have a positive and significant effect on Impulsive Buying.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/496Farmers' Decision to Switch to Edamame Commodity for Partnership with Companies (Case Study of the Guyub Rukun Farmer Group)2024-07-26T04:38:01+00:00Ginanjar Dwi Cahyanto[email protected]Wydha Sari Hastyana Putri[email protected]Mahendra Wijaya[email protected]<div><span lang="IN">This research aims to understand farmers' decisions to switch commodities from rice cultivation to edamame, as well as the partnership patterns that occur between farmers and companies. The study uses a qualitative approach with data deliberately collected from the Guyub Rukun Farmer Group. The results of the discussion show that farmers gain the advantage of higher selling prices compared to growing rice. However, not all farmers easily decide to switch commodities from rice to edamame. Farmers who own land and have more farming capital are bolder in making decisions compared to small farmers, especially farm laborers. In the partnership between farmers and companies, social polarization occurs because farmers as landowners cannot do much with the land they own due to the partnership system with the company that requires edamame cultivation. Additionally, there is a hegemonic partnership conducted by the company towards the farmers. Farmers' profits are considered illusory because although the selling price of edamame is considered better than rice, in reality, it can be sold outside for much higher prices than to the company, as it is highly favored by the community, especially in Semarang City.</span></div>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/497The Influence of Product Quality, Price, and Celebrity Endorsers on Decisions Purchase Wardah Beauty Products at The Lariss Store Tlogosari City Semarang2024-07-26T04:46:41+00:00Siti Muazidah[email protected]Edy Purwanto[email protected]<h1>This research aims to determine the influence of product quality, price,and celebrity endorsers on the best-selling Tlogosari store.The population in this research is consumers who buy Wardah products at the Lares Tlogosari store, the number of which is not known for certain. The sampling technique uses non-probability sampling, where the sample does not provide a chance of being selected as a member of the sample.Based on the results of the analysis, it shows that the Product Quality variable (X1) has a positive and insignificant effect on purchasing decisions (Y), price (X2) has a positive and significant effect on purchasing decisions (Y), Celebrity Endorser (X3) has a negative and insignificant effect on decisions. Purchase (Y), then simultaneously and together it can be concluded that Product Quality (X1), Price (X2) and Celebrity endorser (X3) have a positive and significant effect on purchasing decisions (Y).</h1>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/498Increasing Purchasing Decisions Through Creating Purchase Interest on Xiaomi Consumers in Semarang2024-07-26T06:39:54+00:00Moh Arif Iskandar Ardien[email protected]Nurhayati Nurhayati[email protected]Firdaus Firdaus[email protected]Shalma Febriana[email protected]<p style="font-weight: 400;">Technological developments are growing every day, this can be seen from the emergence of more and more cellphone brands on the market, but this makes consumers increasingly confused about their choices. This research aims to describe the role of Brand Ambassadors in increasing purchasing decisions through consumer purchasing interest. The population of this research was Xiaomi consumers in the city of Semarang and in determining respondents used purposive sampling with criteria, so that the number of respondents selected was 100. The data collection technique used a 1-5 scale questionnaire and was processed using smart PLS. The results of this research suggest that Brand Ambassadors can influence the decision to purchase Xiaomi products both directly and through purchase interest. To survive in the world of technology business, hard work and smart (innovation) are needed to attract consumers' attention, and in this research, consumers also turned out to be very selective in choosing the cellphone products consumers need.</p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/499The Influence of Product Variations, Prices and Service Quality on Customer Satisfaction in Fahreza Sport Pemalang Convection2024-07-26T06:47:22+00:00Salsa Fahreza[email protected]Suharti Suharti[email protected]<p><span style="font-weight: 400;">This research aims to identify how product variations, prices and product quality impact customer satisfaction at the Fahreza Sport Pemalang convection for the benefit of the company and consumers. The total population in this study was 50 people, while the sample was calculated using the Slovin formula, which resulted in a sample size of 50 respondents. The sampling technique used was purposive sampling technique. Multiple linear regression analysis was used for data analysis. This kind of research is quantitative. Primary data obtained from questionnaires was used as a data source for this research. So it can be partially concluded that all independent variables have a positive and significant effect on consumer satisfaction. The Fcount value is 11.265 with an Ftable of 2.790 and a meaning value of 0.000. A significance level below 0.05 is indicative. The regression model is significant and positive for predicting the dependent variable</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/503The Influence of Product Quality, Service Quality, and Price Perceptions on Customer Satisfaction Rocket Chicken Kendal City Patukangan Branch2024-07-27T04:15:37+00:00Pramesti Dewi Setyaning Ayu[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">his research looks at the influence of product quality, service quality, and price perception on customer satisfaction at Rocket Chicken, Patukangan branch, Kendal City. The data were collected to 100 customers with the help of purposive sampling and analyzed by using multiple line regression and hypothesis testing of SPSS. The results indicated that product quality (X1) had a negative but insignificant impact on customer satisfaction (Y). In contrast, service quality (X2) and price perception (X3) positively and significantly influenced customer satisfaction. The overall impact of product quality, service quality and price perception on perceived customer satisfaction was also positive and significant. These results highlight the importance of service quality and price perception in driving customer satisfaction at Rocket Chicken. Improvements in these areas can lead to higher levels of customer satisfaction and, consequently, better business performance. These findings indicated that service quality and price perception were the most significant factors impacting customer satisfaction levels at Rocket Chicken.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/504The Influence of Price and Promotion Perceptions on The Decision to Purchase Indosat Ooredoo Data Packages With Brand Image as an Intervening Variable2024-07-27T04:23:10+00:00Siti Naelatul Humaidah[email protected]Haerudin Haerudin[email protected]Jumai Jumai[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">This research aims to analyze the influence of price and promotion perceptions on purchasing decisions for Indosat Ooredoo data packages with Brand Image as an intervening variable. This study involved 100 students from the 2020-2023 Bachelor of Management Study Program at Muhammadiyah University Semarang. The research method used is quantitative with data collection techniques using questionnaires, and the analytical tool used is Structural Equation Modeling - Partial Least Squares (SEM-PLS). The research results show that price perceptions do not directly have a significant effect on purchasing decisions, while promotions have a positive and significant effect. Apart from that, price perceptions and promotions have a significant effect on Brand Image, which then mediates the influence of both on purchasing decisions. The coefficient value shows that price perception and promotion contribute to Brand Image by 0.56 and 0.64 respectively, which then influences purchasing decisions with a coefficient value of 0.48. These findings imply that companies must pay attention to price and promotion factors as well as how Brand Image is formed to improve consumer purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/505The Effect of Gross Profit, Operating Profit, and Net Profit in Predicting Future Cash Flows2024-07-27T04:34:56+00:00Suryaningtyas Gusti Pratiwi[email protected]Fatmasari Sukesti[email protected]Ayu Noviani Hanum[email protected]<p><span style="font-weight: 400;">This study was conducted to determine gross profit, operating profit and net profit to cash flow in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2022. In this study, the sampling technique used is non-probability sampling with the technique taken, namely purposive sampling. The population in this study is all Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017 – 2022. The results of the F test were obtained from the three variables simultaneously on cash flow with a significance of 0.003 where the three variables of Gross Profit, Net Profit and Operating Profit simultaneously had a positive effect on cash flow in the future.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/506The Impact of Financial Literacy and Lifestyle on Financial Behavior2024-07-27T04:40:53+00:00Lutfia Putri Eka Fajarsari[email protected]<p><span style="font-weight: 400;">This study examines the influence of Financial Literacy and Lifestyle on Financial Behavior among Universitas Muhammadiyah Semarang students from the 2020-2023 cohorts, using primary data collected through surveys and observations of 120 respondents. The analysis, performed with multiple linear regression via SPSS v17, reveals that financial literacy, lifestyle, gender differences, and residence location significantly impact students' financial behavior. Enhanced financial literacy leads to better financial management and positive behavior, while a well-managed lifestyle supports improved financial planning. The study finds notable differences in financial management between genders, with males focusing on utility and females on pleasure, and highlights how residence location affects financial management practices. These factors collectively shape students' financial behavior.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/507The Effect of Electronic Word of Mouth, Brand Image, and Celebrity Endorsement on Interest in Buying Scarlett Whitening Products2024-07-27T04:45:21+00:00Sofiyaranti Sofiyaranti[email protected]Jumai Jumai [email protected]<p><span style="font-weight: 400;">This study aims to determine how the influence of Electronic Word of Mouth, Brand Image, and Celebrity Endorsement on Buying Interest in Scarlett Whitening Products (Study on Generation Z People in Tembalang District). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents via google form. The sampling technique used was purposive sampling, the number of samples used was 100 people using the Lemeshow formula. The method of analysis in this study is multiple linear regression analysis with the help of the SPSS version 25 program: (1) Electronic Word of Mouth has a positive and significant effect on purchase intention of Scarlett Whitening. (2) Brand Image has a positive but insignificant effect on buying interest in Scarlett Whitening. (3) Celebrity Endorsement has a positive but insignificant effect on buying interest in Scarlett Whitening. (4) Electronic Word of Mouth, Brand Image, and Celebrity Endorsement simultaneously have a positive and significant impact on Scarlett Whitening Purchase Intention.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/508The Effect of Profitability, Capital Structure and Dividend Policy on Company Value2024-07-27T04:50:11+00:00Vanisaharani Septania Wibowo[email protected]Suwardi Suwardi [email protected]<p><span style="font-weight: 400;">This study aims to find out the Influence of Profitability, Capital Structure and Dividend Policy on Company Value in Conventional Banking Listed on the Indonesia Stock Exchange for the 2019-2022 Period. Data is taken from financial statements from 2019-2022. The selection of samples in this study uses the purpose sampling method. The number of companies sampled based on the criteria set was 16 companies. Hypothesis testing uses normality tests, t- tests, F tests and determination tests using SPSS (Statistical Package for the Social Sciences) as a tool in calculations. </span><span style="font-weight: 400;">The results of the study show that (1) Profitability has a significant positive effect on Company Value (2) Capital Structure has a significant negative effect on Company Value. (3) The Dividend Policy has a positive effect on the company's value. For the next research, it is recommended to explore other factors that may affect the Company's Value.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/509Analysis of Shopping Lifestyle, Discount and Online Customer Review of Impulse Buying in Shopee Live Consumers in Semarang City2024-07-27T04:54:53+00:00Nur Indah Cahyani[email protected]Jumai Jumai[email protected]<p><span style="font-weight: 400;">The purpose of this study is to determine whether or not there is a positive or negative influence on shopping lifestyle, discounts and online customer reviews on impulse buying in Shopee Live Semarang City consumers both partially and simultaneously. The method used in this study is a quantitative method involving 96 respondents who are Shopee Live consumers in Semarang City. The research was carried out by sampling through a nonprobability sampling technique with a type of purposive sampling. The analysis technique used in this study is SPSS version 25. The results of the analysis show that Shopping Lifetyle (X¬1) has a positive and significant effect on Impulse Buying (Y), Discount (X¬2) has a positive and significant effect on Impulse Buying (Y), Online Customer Review (X¬3) has a positive and significant effect on Impulse Buying (Y), and simultaneously Shopping Lifestyle (X1), Discount (X2), and Online Customer Review (X¬3) have a positive and significant effect on Impulse Buying (Y) on Shopee Live consumers in Semarang City.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/510Analysis of Green Banking Implementation, Capital Adequacy, and Company Size on the Profitability of Commercial Banks in Indonesia for the Period 2018 – 20232024-07-27T04:59:19+00:00Melliana Dewi[email protected]Agung Nusantara[email protected]<p><span style="font-weight: 400;">This research aims to determine the effect of green banking, capital adequacy, and company size on profitability in public banking in Indonesia for the period 2018- 2023. The data source of this research is secondary data obtained from annual reports and sustainability reports from each conventional public banking official website. Sample selection using purposive sampling method. Hypothesis testing using panel data regression method with Eviews </span><span style="font-weight: 400;">10 program. The results showed that capital adequacy and company size had a positive and significant effect on profitability. While green banking has no effect and is not significant to profitability. The results of this study can be used as practical banking implications to optimize capital adequacy and total assets in an effort to increase banking profitability.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/511Celebrity Endorser, Advertising and Viral Marketing on The Interest Buying Among Gen-Z2024-07-27T05:04:20+00:00Noviarina Safitri[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study aims to find out and explain the influence of Celebrity Endorsers, Advertising and Viral Marketing on Azarine Product Buying Interest in Gen-Z. The population in this study is students of the Faculty of Economics and Business, Class 2020-2023, University of Muhammadiyah Semarang, with a total of 1,784 students. The sample in this study is 104 students from the Faculty of Economics, University of Muhammadiyah Semarang. The results of this study show that partially Celebrity Endorser, Advertising and Viral Marketing have a significant effect on Buying Interest. Celebrity Endorser has a significant positive effect on Buying Interest. Advertising has a significant positive effect on Buy Interest. Viral Marketing has a significant positive effect on Buying Interest. Therefore, the independent variables together have a positive and significant effect on Buying Interest. The value of the Adjust R-square coefficient is 0.704 which means that 70.4% of the dependent variables, namely Buying interest, can be explained through independent variables consisting of Celebrity Endorser, Advertising and Viral Marketing. While the remaining 29.6% can be explained outside the research model.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/512The Influence of Product Quality and Price on Purchasing Decisions with Consumer Satisfaction Intervening Variables at Caffe Mazio Coffebistro in Pati2024-07-27T05:08:20+00:00Yusnia Agnes Selma Anisa[email protected]Nurhayati Nurhayati[email protected]<p><span style="font-weight: 400;">This study aims to analyze the influence of product quality and price on purchasing decisions with customer satisfaction as an intervening variable at Mazio Coffebistro in Pati. The sample consists of 100 respondents selected using accidental sampling method. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that product quality and price have a significant positive effect on customer satisfaction. Price and customer satisfaction have a significant positive effect on purchasing decisions, while product quality does not directly influence purchasing decisions. Customer satisfaction is proven to mediate the relationship between product quality and price on purchasing decisions. These findings highlight the importance of appropriate pricing strategies and product quality improvement to enhance customer satisfaction, which in turn influences purchasing decisions. This research contributes theoretically to the development of marketing science and provides practical implications for cafe business owners in formulating effective marketing strategies.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/513The Influence of Taste and Packaging on Purchasing Decisions with the Intervening Variable Purchase Interest2024-07-27T07:02:15+00:00Siti Aminatuzzahro’[email protected]Nurhayati Nurhayati [email protected]Firdaus Firdaus[email protected]<p><span style="font-weight: 400;">The purpose of this research is to determine the effect of taste and packaging on purchasing decisions with variables that intervene in buying interest. The population in this study is consumers who buy in Lapak Pasar Durian which is infinite. Sampling technique using purposive sampling technique. The sample in this study used 96 respondents. This research method uses quantitative and analytical methods used in this research is SmartPLS 3 software. The results of research show that Cita Rasa has an influence on Buying Interest. Packaging has an influence on buying interest. Taste has an influence on the Purchase Decision. Packaging has no influence on the Purchase Decision. Buying interest has an influence on the Purchase Decision. The results of this research have several implications for sellers in Lapak Pasar Durian. First, the taste of durian that is good and in accordance with the tastes of consumers is very important to increase interest and purchase decisions. Second, attractive and functional packaging can increase consumer buying interest. Third, packaging is not always the main factor in purchasing decisions. Lastly, efforts to increase consumer buying interest will have a positive impact on purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/514The Influence of Price, Service Quality, and Promotion on Buying Interest Consumers KFC Sambiroto Semarang 2024-07-27T07:06:24+00:00Annisa Maslikhatun Najjah[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research aims to determine the influence of price, service quality, and promotion on buying interest consumers KFC Sambiroto Semarang (Study of Management Study Program students at FEB University of Muhammadiyah Semarang). The population in this study is consumers of KFC. The sample used in this study was the Slovin formula, so a sample of 93 people was obtained. The sample technique used in this study is probability sampling with a simple random sampling type. The data analysis method used in this research is quantitative analysis. The analyses and multiple linear regression methods were performed using SPSS version 24. The result of the research analysis obtained show that price has significant effect on buying interest, service quality has no significant effect on buying interest, promotion has significant effect on buying interest, and price, service quality, and promotion simultaneously have a significant effect on buying interest consumers.</span></p>2024-07-29T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/515The Influence of Product Quality, Prices, and Promotions on Costumer Satisfaction in Flolabel Boutiques in Rembang City2024-07-27T07:10:53+00:00Gianti Gianti[email protected]Suharti Suharti[email protected]<p><span style="font-weight: 400;">This research aims to obtain empirical evidence and be able to analyze the influence of product quality, price, and promotion on costumer satisfaction. The population in this research is consumers who have purchased at Flolabel boutique. The total sample used in this research is 100 respondents using accidental sampling technique. Multiple linear regression analysis was used for data analysis. Research of this kind is quantitative in nature. Primary data from questionnaires was used as the data source for this study. So it can be concluded partially all independent variabels have a positive and significant effect on costumer satisfaction. Fcount value is 15.594 with Ftable of 2.70 and value the meaning of 0,000. A significance level below 0.05 is indicative. The regression model is significant and useful for forecasting the dependent variable</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/516The Influence of Product Quality, Service Quality, and Promotions on Clothing Purchase Decisions at GAIA Sho2024-07-27T07:13:53+00:00Devi Anjani[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">This research is entitled The Influence of Product Quality, Service Quality, and Promotion on Clothing Purchase Decisions at the Gaia Shop. This research aims to determine the influence of product quality, service quality and promotion on clothing purchasing decisions at the Gaia Shop. This research used the Slovin formula to obtain a sample of 93 respondents. The sampling technique used in this research is a nonprobability sampling technique with the type of Accidental Sampling. The data analysis method in this research is quantitative analysis.Hypothesis testing uses the t test, F test, and Determination test. Apart from that, the data normality test, multicollinearity test and heteroscedasticity test were also used. Product quality has a positive and significant effect on purchasing decisions, service quality has a negative and insignificant effect on purchasing decisions, promotion has a positive and significant effect on purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/517Volatility and Stock Risk Analysis Using ARCH-GARCH Method2024-07-27T07:19:49+00:00Meutya Anes Kurniawati[email protected]Agung Nusantara[email protected]Haerudin Haerudin[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study analyzes the volatility and risk of stock prices of three infrastructure construction companies in Indonesia: ADHI.JK, PTPP.JK, and WIKA.JK over 2023. Data from Yahoo Finance is used, covering 230 data points for each company. The method used is the ARCH-GARCH model to model stock price volatility and measure the associated risk. The results show that all three companies exhibit significant volatility patterns with GARCH(1,1) models. PTPP.JK has the highest volatility, indicating the highest risk, while ADHI.JK has the lowest volatility and risk. The volatility graph shows the sensitivity of the three stocks to the development event in the Capital City of the Archipelago (IKN). Value at Risk (VaR) calculation shows that WIKA.JK has the highest risk, while ADHI.JK has the lowest risk. This research provides insight into the dynamics of the stock market in the infrastructure construction sector, as well as its implications for risk management and investment decision making.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/518The Influence of Profitabiliti, Capital Adequacy and Liquidity on Credit Management2024-07-27T07:26:20+00:00Burhan Aenul Mubin[email protected]Suwardi Suwardi[email protected]R. Djoko Setyo Hartono[email protected]<p><span style="font-weight: 400;">This research aims to determine the influence of Profitability, Capital Adequacy, Liquidity on Credit Management in conventional commercial banking companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The results of this research show that in particular Profitability, Capital Adequacy, Liquidity have a significant positive effect on Credit Management. Profitability has a significant negative effect on credit management. Capital adequacy has a significant positive effect on credit management. Liquidity has a significant positive effect on credit management. not examined in this research.</span></p> <p><br><br style="font-weight: 400;"></p>2024-08-20T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/519The Influence of Price, Location and Service Quality on Purchasing Decisions2024-07-27T07:32:53+00:00Siti Nur Khanifah[email protected]Muchammad Rully Sjahirul Alim[email protected]<p><span style="font-weight: 400;">The aim of this research is to identify how price, location and service quality influence customer satisfaction at Sunset View Cafe for the needs of the company and consumers. The total population in this study was 10,498 people, while the sample was calculated using the Slovin formula, which resulted in a sample size of 99 respondents. The sampling technique used was purposive sampling itative analysis. Hypothesis testing uses the t test, F test, and Determination test. Apart from that, the data normality test, multicollinearity test and heteroscedasticity test were also used.</span></p> <p><span style="font-weight: 400;">Price has no negative and significant effect on purchasing decisions. Location has no effect on purchasing decisions. Service quality has a positive effect on purchasing decisions.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/520Analysis of the Effect of Sustainable Agricultural Investment Planning Model on Agricultural Development in Indonesia2024-07-27T07:40:19+00:00Hedy Ilham Widyatama[email protected]Muhammad Akbar Maulana[email protected]Nurul Puspita[email protected]<p><span style="font-weight: 400;">Planning a sustainable agriculture investment model is essential to address global challenges such as climate change, land degradation, and increasing food demand. The purpose of this research is to design a sustainable agricultural investment model using bibliographic analysis method. Bibliographic analysis was used to identify research trends, collaboration networks, and key themes related to sustainable agricultural investment from various scientific publications published between 2015 and 2024. Data were collected from major scientific databases and analyzed using bibliometric software. The results show that the number of publications on this topic has increased significantly over the past decade, with increasing emphasis on the integration of advanced technologies, government policies and environmentally friendly agricultural practices. These findings provide a basis for designing an investment model that not only optimizes crop yields but also considers social and ecological aspects. This proposed model will help policy makers, investors, and farmers make better decisions towards sustainable and competitive agriculture. Investment models that potentially provide opportunities for sustainable agriculture in Indonesia include food estate, agritourism, climate intelligence, organic, agroforestry, and agroecology. These investment models are expected to solve problems related to sustainable agriculture in Indonesia.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/521The Influence of ACFTA on Indonesia's Coal Exports to China from 2000-20222024-07-27T07:45:33+00:00Siti Malikah[email protected]Ahmad Hammam Burhanudin[email protected]Maya Indah Sulistiyowati[email protected]Manarul Hidayat[email protected]Shona Eliza Azzahra[email protected]<p><span style="font-weight: 400;">Southeast Asia (ASEAN) and China formed the ASEAN-China Free Trade Area (ACFTA) agreement to realize free trade in the Southeast Asia region and China. ACFTA is an agreement that has been agreed by ASEAN member countries with China in an effort to create an international free trade area by minimizing barriers that could hinder tariff or non-tariff trade, increasing market access, regulations and investment agreements. This research aims to determine whether ACFTA has had an impact on increasing the performance of Indonesian coal exports to China before and after the establishment of ACFTA. This research uses secondary data sources from 2000-2021 which originate from the agency center Indonesian statistics. Purposive sampling was used in this research and the sample selected was based on certain criteria that describe the trade balance. Average volume of coal exports to China per year is 623,0273 with a median of 600,8000. The results show that the ASEAN-China Free Trade Area (ACFTA) has a positive impact on Indonesian coal exports to China.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/522Feature Influence and Brand Image on The Selection of Google Ads as a Moderation Variable in Digital Marketing2024-07-27T07:51:23+00:00Sovy Setyawati [email protected]Lasmiatun Lasmiatun[email protected]<p><span style="font-weight: 400;">The aim of this study For know influence features and </span><em><span style="font-weight: 400;">Brand Image </span></em><span style="font-weight: 400;">of </span><em><span style="font-weight: 400;">Google Ads </span></em><span style="font-weight: 400;">as a moderating variable in </span><em><span style="font-weight: 400;">digital marketing </span></em><span style="font-weight: 400;">(on User </span><em><span style="font-weight: 400;">Google Ads </span></em><span style="font-weight: 400;">on the Garudadigital.id Website in Semarang City) In This research used 230 samples with technique </span><em><span style="font-weight: 400;">purposive sampling </span></em><span style="font-weight: 400;">with </span><em><span style="font-weight: 400;">random sampling </span></em><span style="font-weight: 400;">where each sample or respondents own possibility selected . data used namely primary and secondary data where interviews will be conducted to </span><em><span style="font-weight: 400;">owner </span></em><span style="font-weight: 400;">of Garudadigital.id as well user </span><em><span style="font-weight: 400;">google ads </span></em><span style="font-weight: 400;">in the city semarang and use analysis correlation as well as linear regression with using SPSS. The research results obtained is (1) feature</span> <span style="font-weight: 400;">influential positive and significant to </span><em><span style="font-weight: 400;">digital marketing</span></em><span style="font-weight: 400;"> with mark significance 0.000 < 0.05. (2) </span><em><span style="font-weight: 400;">brand image</span></em><span style="font-weight: 400;"> influential positive and significant to decision purchase with mark significance 0.000 < 0.05. (3) </span><em><span style="font-weight: 400;">Google Ads </span></em><span style="font-weight: 400;">doesn't capable moderate feature to </span><em><span style="font-weight: 400;">digital marketing </span></em><span style="font-weight: 400;">with result 0.681 > 0.05. (4) </span><em><span style="font-weight: 400;">Google Ads </span></em><span style="font-weight: 400;">does not moderate </span><em><span style="font-weight: 400;">brand image </span></em><span style="font-weight: 400;">towards </span><em><span style="font-weight: 400;">digital marketing </span></em><span style="font-weight: 400;">with result 0.349 > 0.05 . Coefficient results determination obtained mark of 0.294, that is that features and </span><em><span style="font-weight: 400;">brand image </span></em><span style="font-weight: 400;">as well </span><em><span style="font-weight: 400;">Google Ads </span></em><span style="font-weight: 400;">as a moderating variable affects the dependent variable , namely </span><em><span style="font-weight: 400;">digital marketing </span></em><span style="font-weight: 400;">by 29.4%.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/523The Influence of Promotions, Prices and Location on Consumer Buying Interest2024-07-27T07:55:25+00:00Eka Nurlita[email protected]Lasmiatun Lasmiatun[email protected]<p><span style="font-weight: 400;">This research is entitled The Effect of Promotion, Price and Location on Consumer Buying Interest (Case Study of Batik Semarang 16 in Semarang City) and the aim of this research is to determine the effect of promotion on consumer buying interest in Batik Semarang 16, the the effect of price on consumer buying interest in Batik Semarang 16 and the influence of location on consumer buying interest in Batik Semarang 16. </span><span style="font-weight: 400;">This research is quantitative and qualitative research because it uses data collection techniques, distributing questionnaires and interviews with respondents. Show that simultaneously the promotion, price and location variables have a positive and significant effect on consumer purchasing interest with a calculated F value of 314,498 > 2.70 and a significant value of 0.000 < 0.05. In the t test for the promotion variable, the t value obtained was 5.723 > 1.984 with a significant value of 0.000 < 0.05, the price variable obtained the t value of 2.684 > 1.984 with a significant value of 0.009 < 0.05 and the location variable obtained the t value of 4.350 > 1.984 with a significant value of 0.000 <0.05. The results of this research obtained a coefficient value of 90.5% with the linear regression equation, namely Y = 1583.945 + 0.395X1 + 0.138X2 + 0.366X3 + e</span></p> <p><br><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/524Analysis of the Effect of Sustainable Agricultural Investment Planning Model on Agricultural Development in Indonesia2024-07-27T07:59:26+00:00Nurul Puspita[email protected]Muhammad Akbar Maulana[email protected]Hedy Ilham Widyatama[email protected]<p><span style="font-weight: 400;">Planning a sustainable agriculture investment model is essential to address global challenges such as climate change, land degradation, and increasing food demand. The purpose of this research is to design a sustainable agricultural investment model using bibliographic analysis method. Bibliographic analysis was used to identify research trends, collaboration networks, and key themes related to sustainable agricultural investment from various scientific publications published between 2015 and 2024. Data were collected from major scientific databases and analyzed using bibliometric software. The results show that the number of publications on this topic has increased significantly over the past decade, with increasing emphasis on the integration of advanced technologies, government policies and environmentally friendly agricultural practices. These findings provide a basis for designing an investment model that not only optimizes crop yields but also considers social and ecological aspects. This proposed model will help policy makers, investors, and farmers make better decisions towards sustainable and competitive agriculture. Investment models that potentially provide opportunities for sustainable agriculture in Indonesia include food estate, agritourism, climate intelligence, organic, agroforestry, and agroecology. These investment models are expected to solve problems related to sustainable agriculture in Indonesia.</span></p>2024-07-29T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/525The Effect of Capital Structure on Us Profitability With Tax Planning as an Intervening Variable2024-07-27T08:03:49+00:00Diana Puspita[email protected]Sri Retnaning Rahayu[email protected]Nedi Hendri[email protected]<p><span style="font-weight: 400;">It was quantitative research with quantitative descriptive methods. This research was aimed at providing empirical evidence about the influence of Capital structure on profitability with tax planning as an intervening variable. The population of this research was coal sub-sector companies on the Indonesia Stock Exchange (BEI) in 2020-2022. The determination of samples used through purposive sampling, so that 25 companies were obtained, with a total of 75 observations. The testing method in this research used path analysis (path analysis) with eviews application 12. The results of this study show that Debt to Asset Ratio (DAR) has a direct effect ontax planning. Long-term Debt to Equity Ratio (LDER) has no direct effect ontax planning. Debt to Asset Ratio (DAR) had no direct effect on profitability. Long-term Debt to Equity Ratio (LDER) had no direct effect on profitability. Tax planning did not have a direct effect on profitability. Debt to Asset Ratio (DAR) and Long-term Debt to Equity Ratio (LDER) had no a simultaneous effect on tax planning. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) and tax planning had no simultaneous effected on profitability.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/526What role do credit cards play in impulse buying?2024-07-27T08:08:13+00:00Herna Rizaldi[email protected]Muhammad Arifiyanto[email protected]Nur Laili Hidayah[email protected]<p><span style="font-weight: 400;">This research aims to determine the mediating role of credit card use on the relationship between hedonic motivation and promotional programs on the impulse purchases of online and offline store consumers. This quantitative research was conducted in Pekalongan, Central Java, Indonesia, with a total of 92 credit card user respondents collected using purposive random sampling. The data was processed using Partial Least Square, the results that hedonic motivation has no effect on impulsive buying, promotional programs has a positive and significant effect on impulsive buying, hedonic motivation and promotional programs has a positive and significant effect on credit card use, credit card use has a positive and significant effect on impulsive buying , credit card use has a full mediating role in the relationship between hedonic motivation and impulsive buying and partial mediation in the relationship between promotional programs and impulsive buying. </span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/527NFLUENCE OF TOTAL ASSETS, PROFITABILITY AND LIQUIDITY ON PROFITS2024-07-27T08:12:31+00:00Halimatus Sa’diyah[email protected]Haerudin Haerudin[email protected]<p><span style="font-weight: 400;">This research aims to determine the effect of Total Assets, Profitability and Liquidity on Profits in Pharmaceutical Sector Companies Listed on the Indonesian Stock Exchange for the 2019 - 2022 Period. The analysis technique is carried out using multiple linear regression analysis. The sample selection in this research used the purposive sampling method. The number of companies used as samples based on predetermined criteria was 10 companies. Hypothesis testing uses the t test, F test, and determination test. Apart from that, the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test are also used. </span></p> <p><span style="font-weight: 400;">The results of this research show that partially Total Assets, Profitability and Liquidity have a significant effect on Profit. Total Assets has a positive and significant effect on Profit. Profitability has a positive and insignificant effect on Profit. Liquidity has a negative and insignificant effect on Profit. The coefficient of determination (R2) is 0.150, which means that the ability of the independent variable to explain variations in related variables is 15%, while the remaining 85% is explained by other independent variables not examined in this research. This research provides useful input and considerations for companies to predict company profits and increase the strength of their assets.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/528The Influence of Electronic Word of Mouth (E-Wom) 0n Reuse Intentions with User Trust as a Mediation Variable on OVO Application Users in Semarang City2024-07-27T08:17:44+00:00Ofinatul Azizah[email protected]Firdaus Firdaus [email protected]<p><span style="font-weight: 400;">This research aims to determine the effect of electronic word of mouth (E-WOM) on reuse intentions with user trust as a mediating variable in OVO application users. For the research population carried out in the city of Semarang, sampling was taken using a purposive sampling technique, namely using criteria such as how long the application has been used and whether or not one has used the application. The data used is primary data in the form of the results of distributing questionnaires to respondents via Google Form on a scale likert of 1-5. The data analysis method in this research uses SmartPLS-SEM (Partial Least Square - Structural Equation Modeling). Testing of this research model was carried out on two measurement models, namely the outer model and the inner model. The results of this research show that Electronic Word of Mouth (E-WOM) has a positive and significant effect on Intention to Reuse which is mediated by user trust, either directly or indirectly. This shows that by increasing positive E-WOM on OVO, this can make consumers use OVO products again.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/529The Influence of Service Quality, Brand Image, and Online Customer Reviews on Purchase Decisions 2024-07-27T08:22:10+00:00Bagus Tri Kuncoro[email protected]Suharti Suharti[email protected]<p><span style="font-weight: 400;">The purpose of this study was to analyze the effect of service quality, brand image, and online customer reviews on purchasing decisions (shopee application) for FEB students at Muhammadiyah University Semarang. the population in this study were consumers who wanted to buy products in the shopee application, the number of which was known with certainty. The sampling technique used non-probability sampling where the sample did not provide an opportunity to be selected as a sample member, sampling by accidental sampling. the number of samples was determined using the slovin formula, totaling 95 respondents. Based on the results of the spss test, it shows that the service quality variable (x1) has a positive and significant effect on purchasing decisions (y), brand image (x2) has a positive and significant effect on purchasing decisions (y), online customer review (x3) has no positive and significant effect on purchasing decisions (y), then simultaneously and together it can be concluded that service quality, brand image, and online customer review have a positive and significant effect on purchasing decisions.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/530Social Media as a Digital Marketing Tool for Agricultural Products2024-07-27T09:49:22+00:00Marsliana Indah Kusuma[email protected]Nanda Wanifa Lutfiani[email protected]Ali Khamdi[email protected]<p><span style="font-weight: 400;">allows people to interact with each other, exchange information and even as a medium to promote a product or service through the internet. Social media has become an integral part of everyday life. The rapid development of technology has a major impact on the increasing use of social media. Social media is not only used to find information, communicate and socialize but also used to market a product. Social media as a means of marketing agricultural products is very important in this digital era, because in addition to being able to access a wider market, the use of social media as a marketing tool can also increase producer profits. This research uses a bibliometric analysis approach to describe the role of social media as a digital marketing tool applied to agricultural products. The practice of e-commerce and e-business turns out to have many advantages for both companies and consumers, the purpose of this study is to determine the existence of advertising, marketing and sales programs and other benefits in marketing and selling agricultural products through social media and their influence on purchasing decisions for products sold in online stores and social media in order to support producer profitability.</span><span style="font-weight: 400;"><br></span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/531Analysis of Volatility and Stock Risk in Energy Sector Companies Using The ARCH/GARCH Method2024-07-27T09:53:21+00:00Nanda Sulisti[email protected]Agung Nusantara[email protected]<p><span style="font-weight: 400;">Events of geopolitical conflict and the stipulation of Presidential Decree No. 112 of 2022 change the prices of energy commodities, such as oil prices which are increasing and coal prices are falling. This situation influences share price movements and investor transactions. This research is a </span><em><span style="font-weight: 400;">time series analysis research </span></em><span style="font-weight: 400;">by looking at </span><em><span style="font-weight: 400;">event studies </span></em><span style="font-weight: 400;">. The aim of this research is to determine the volatility and risk patterns of shares of energy sector companies, namely ADRO, PGAS and POWR. The method used in this research is the ARCH-GARCH model and </span><em><span style="font-weight: 400;">value at risk calculations </span></em><span style="font-weight: 400;">. Based on the results of this research, it can be concluded that the three companies contain the ARCH( 1) and GARCH(1,1) phenomena. The volatility patterns of the ADRO and PGAS variables are sensitive to events that occur so they are highly volatile. Based on the analysis of volatility patterns and </span><em><span style="font-weight: 400;">value at risk calculations </span></em><span style="font-weight: 400;">, it can be concluded that POWR has the lowest volatility and risk patterns compared to ADRO and PGAS.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/532The Analysis of The Impact of Financing, Third-Party Funds, and Non-Performing Financing on The Profitability of Bank Syariah Indonesia.2024-07-27T09:57:12+00:00uja Dhiyaa’ Mutiara Suharnanto[email protected]Agung Nusantara[email protected]<p><span style="font-weight: 400;">The research aims to investigate the effect of Pembiayaan Bagi Hasil (Participating Financing), Third-Party Funds, and Non-Performing Financing on Profitability of Islamic Banks in Indonesia for the period 2021-2024. The data collection technique used secondary sources from the official website of Islamic Banks Indonesia. The sample size is 38 data and analyzed using Eviews12 and AMOS. The research findings show: (1) Participating Financing (Ln Participating Financing) has a positive and significant effect on Profitability (2) Third-Party Funds (Ln Third-Party Funds) have a positive and significant effect on Profitability (3) Non-Performing Financing has a negative and significant effect on Profitability.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/533The Effect of Partnerships on Farmers Production and Income2024-07-27T10:01:15+00:00Moch Fadli Wijaya Pranoto[email protected]Indra Perdana[email protected][email protected]Wahyu Imam Santoso Santoso[email protected]Muhammad Mahesa Khatami[email protected]<p><span style="font-weight: 400;">One of the sectors that is of primary concern in national development is agriculture, especially with regard to management strategies and utilization of results, especially those related to food commodities. The method used in writing this article is a literature review. This means that international and national literature searches are carried out using databases. In the initial stage of searching for journal articles, 370 articles from 2015 to 2024 were identified whose relevance would be generated. There are 10 cases of articles that fully meet the criteria and are relevant. There are 5 articles of medium quality and 5 articles of low quality. Based on the journal results collected and the author's analysis, it was found that the influence of partnerships on farmers' production and income is very influential due to factors namely technology, assistance and access. Because of these conditions, farmers ultimately succeeded in developing empowerment and getting support from their environment. Data shows that farmer- business partnerships have significantly increased access to agricultural inputs, changed the paradigm of agricultural production, and improved the economic welfare of farmers. Important partnerships between farmers and other stakeholders, such as the business community, non-governmental organizations and governments, provide access to agricultural inputs, training in agricultural techniques, post-harvest support, wider and more stable markets, requirements for access to financial services.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/534The Influence of Product Quality on Repurchase Intention of Holland Bakery With Customer Satisfaction as an Intervening Variable 2024-07-27T10:08:07+00:00Syahfani Eka Rosdianti[email protected]Firdaus Firdaus [email protected]<p><span style="font-weight: 400;">This research aims to analyze and determine the influence of product quality on repurchase intentions with customer satisfaction as a mediating variable. The research method used in this research uses a quantitative approach. The population in this study were Holland Bakery Kedungmundu Semarang customers. The sample in this study amounted to 121 respondents. Results of research data analysis using PLS-SEM (Partial Least Square - Structural Equation Modeling) with SmartPLS 3.0 software. The research results show that product quality has a positive and significant effect on customer satisfaction, product quality has a positive and significant effect on repurchase intention, customer satisfaction has a positive and significant effect on repurchase intention, and customer satisfaction mediates the relationship between product quality and repurchase intention.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/535Social Media Influencers, Brand Awareness, and Brand Image on Purchasing Decisions for Skincare Products2024-07-27T10:11:42+00:00Endah Febriyanti[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study aims to determine the effect of social media influencers, brand awareness, and brand image on purchasing decisions for skincare products in Semarang City. The results of this study indicate that partially there is a positive and significant influence on Social Media Influencers, Brand Awareness, and Brand Image on Purchasing Decisions on Skincare Products. Also, the results of the study explain that simultaneously there is a positive and significant influence of Social Media Influencers, Brand Awareness, and Brand Image on Purchasing Decisions on Skincare Products. The results of the coefficient of determination test with a value of 0.789 which means that the amount of Social Media Influencers, Brand Awareness, and Brand Image on Purchasing Decisions is 78.9%, while the remaining 21.1% is influenced by other factors not included in this study.</span></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/536Service Recovery on Customer Repurchase Interest with Service Quality as a Mediation on FnB Consumers 2024-07-27T10:15:04+00:00Devi Yulia Kurniawati[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This type of research is classified as descriptive research. The population of this research is all FnB custumers in Semarang. Determining the sample size in this study used the Chocran formula with a sample size of 97 respondents with a sampling technique using the purposive sampling method. The sampling technique uses a questionnaire while secondary data is in the form of documentation. For data analysis using the SmartPLS 3 program. The results of this research show 1). Service Recovery has a significant positive effect on the Repurchase Intention of FnB customers in Semarang, 2) Service Recovery has a positive and significant effect on the Service Quality of FnB Custumers in Semarang, 3) Service Quality has a positive and significant effect on the Repurchase Intention of FnB Custumers in Semarang, 4) Service Quality has a positive and significant effect on Repurchase Intention through Service Recovery.</span></p>2024-07-29T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/537Brand Experience on Brand Love with Brand Credibility as a Mediator of Mobile Phones2024-07-27T10:18:03+00:00Ayu Safitri[email protected]Annisa Fajri[email protected]<p><span style="font-weight: 400;">This study discusses Samsung mobile phone users or Android mobile phones among Gen-z at this time. The research method was carried out by collecting data through distributing questionnaires using g-form from Samsung mobile phone users in Semarang City. The testing tool for this study was Smart-PLS 4.1 or SEM-PLS. The results of the study showed that brand experience had a significant positive effect on brand love, brand experience had a significant positive effect on brand credibility, brand credibility had a significant positive effect on brand love, and brand credibility had a significant positive effect in mediating brand experience on brand love. These variables can be applied in order to increase user credibility on the brand.</span></p> <p><br><br style="font-weight: 400;"></p>2024-07-27T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/538Influence of Brand Ambassador, Korean Wave And Promotion on Product Purchase Interest Somethinc in the Semarang City Community2024-07-27T10:21:10+00:00Haniyah Ulya'izah[email protected]Edy Purwanto[email protected]<p><span style="font-weight: 400;">This study uses a type of quantitative research with multiple linear regression analysis methods and accidental sampling. Furthermore, data collection procedures include making questionnaires and analyzing data using SPSS 20 by testing validity, reliability, classical assumptions, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that all independent variables, namely brand ambassador (X1), promotion (X3), have a positive and significant effect on buying interest (Y); on the other hand, the Korean wave (X2) has no effect and is significant to buying interest (Y) partially and simultaneously. Based on the coefficient of determination of 0.501, the brand ambassador, Korean wave, and promotion variables account for 50.1% of the purchase intention variable. Other variables outside those not explained in this study accounted for 49.9% of the total. </span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-07-29T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/539The Influence of Independence, Locus of Control, Professional Skepticism and Auditor Experience on Audit Judgment (Study on Public Accounting Firms in Semarang)2024-07-29T07:50:32+00:00Nazlia Hilda Saputri[email protected]Nur Khatik[email protected]<p><span style="font-weight: 400;">Financial report users need financial statements that are able to provide reliable, comprehensive and easy-to-understand information so that they can be used as a basis for decision-making. The purpose of this research is to test and find empirical evidence of the influence of independence on audit judgment. To test and find empirical evidence of the influence of locus of control on audit judgment. to test and find empirical evidence of the influence of professional skepticism on audit judgment. to test and find empirical evidence of the influence of auditor experience on audit judgment. The method in this study is quantitative. The result of this study is that the higher the independence of the auditor, the better the audit judgment will be given. The higher the locus of control owned by the auditor, the self-control owned by the auditor will also increase so that the audit judgment given will be better. The higher the professional skepticism of the auditor, the better the audit judgment will be given. The higher the experience that the auditor has, the better the consideration in the audit.</span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 Economics and Business International Conference Proceedinghttps://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/541Study on Customer Value and Experiential Marketing Towards Word of Mouth at "Nine Cafe" Semarang2024-07-31T03:05:16+00:00Fiderius Ismanto[email protected]Sri Sulistyaningsih[email protected]Martini Martini [email protected]M. Roby Jatmiko[email protected]Wa Ode Sitti Nur Rahmah[email protected]<p style="font-weight: 400;">This study investigates how customer value and experiential marketing influence word of mouth (WOM) for "NINE CAFE" in Semarang. Conducted via a survey of 100 frequent cafe customers, the research employs regression analysis to demonstrate that both customer value and experiential marketing exert a statistically significant and positive impact on WOM. These findings underscore the importance of enhancing customer value and cultivatingpositive experiences to stimulate customer recommendations. The implications suggest that focusing on improving customer perceptions and creating memorable experiences can effectively boost WOM, potentially leading to increased customer loyalty and business growth for "NINE CAFE". Such strategies could be crucial for cafes and similar businesses aiming to leverage WOM as a marketing tool in competitive environments.</p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/542The Influence of Service Quality, Product Quality and Location on Purchasing Decisions (Study of Virgin Cake and Bakery Shop Custumors)2024-07-31T03:14:30+00:00Dewina Fatmasari[email protected]Jumai Jumai [email protected]<p style="font-weight: 400;">The population in this research is all consumers of the Virgin Bakery Shop. The sample used in this research used the Slovin formula to obtain a sample of 100 people. The results of the research analysis obtained showthat: (1) Service Quality has nopositive and insignificant effect on purchasing decisions at Shopee. This isproven by the t count of 1.252 < t table 1.660, and a significance value of 0.000 < 0.05. (2) Product quality has a positive andsignificant effect on purchasing decisions.This is proven by the t count of 5.203 > t table 1.660 and asignificance value of 0.000 < 0.05. (3) Location has a positive and significant effect on purchasing decisions. This is proven by the t count of 3.678. t tableis 1.660, and the significance value is 0.000<0.05. (4) ServiceQuality, Product Quality and Location simultaneously have a positive and significant influence on purchasingdecisions. This is proven by the Fcount of 71.103, and a significance value of <0.05. Based on the percentage results through the coefficient of determination test in this study, it was 69%, which indicates that all independent variables influence purchasing.</p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/543he Effect of Good Corporate Governance and Company Size on Banking Financial Performance with Dividend Policy as a Moderating Variable (Study on Banking Companies that Go Public on the Indonesia Stock Exchange for the 2018-2023 Period)2024-07-31T09:49:34+00:00Aqsal Wildan Moeslem[email protected]Nur Khatik[email protected]Hardiwinoto Hardiwinoto[email protected]<p><span style="font-weight: 400;">This study aims to empirically prove the influence of </span><em><span style="font-weight: 400;">Good Corporate Governance</span></em><span style="font-weight: 400;"> and company size on financial performance with dividend policy as a moderating variable. The method used in this study is a quantitative approach. The data used is secondary data of banking companies listed on the Indonesia Stock Exchange during 2018-2023. Sampling using </span><em><span style="font-weight: 400;">the purposive sampling technique</span></em><span style="font-weight: 400;">, 180 companies were selected as samples. The analysis technique carried out in this study is a panel data regression model using Eviews 12 software. The results of this research show that the board of directors and institutional ownership have a positive and significant effect on financial performance. Company size has a negative and significant effect on financial performance. Meanwhile, the independent board of commissioners and audit committee have no influence. In the regression analysis, dividend policy moderation was not able to moderate the influence of the independent board of commissioners, board of directors, audit committee and company size. Meanwhile, dividend policy is able to weaken the influence of institutional ownership on financial performance.</span></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/544The Role of Company Size Moderation in the Determinants of Dividend Policy (Study of Financial Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022)2024-07-31T10:01:45+00:00Nurul Hidayah[email protected]Fatmasari S Sukesti[email protected]<p><span style="font-weight: 400;">The purpose of this study is to determine precisely the influence of leverage, profitability and liquidity on dividend policy, as well as to determine the influence of company size in moderating or strengthening the independent variables of the research, namely </span><em><span style="font-weight: 400;">leverage</span></em><span style="font-weight: 400;">, profitability and liquidity on the dependent variable, namely dividend policy. The type of research used in this study is quantitative which has a population of all financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data collection technique in this study is </span><em><span style="font-weight: 400;">purposive sampling</span></em><span style="font-weight: 400;">. In this study, a sample of 22 financial sector companies listed on the Indonesia Stock Exchange in 2019-2022 was studied. The technique used in analyzing research data is </span><em><span style="font-weight: 400;">Moderated Regression Analysis</span></em><span style="font-weight: 400;"> (MRA) with </span><em><span style="font-weight: 400;">Micosoft Excel</span></em><span style="font-weight: 400;"> Application and SPSS Version 26 for research data processing. Based on the results of the research hypothesis testing that has been carried out, it shows that Profitability has a positive effect on dividend policy, while </span><em><span style="font-weight: 400;">Leverage</span></em><span style="font-weight: 400;"> and Liquidity have no effect on dividend policy. As well as the variable size of the Company can moderate the relationship between Profitability and dividend policy while the Company Size is not able to moderate the relationship between </span><em><span style="font-weight: 400;">Leverage </span></em><span style="font-weight: 400;">to dividend policy and Liquidity to dividend policy.</span></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 Economics and Business International Conference Proceedinghttps://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/545The Influence of Product Quality, Promotion and Service Quality on Interest in Buying Various Snack Products at UD. Andika Putra, Pati City2024-07-31T10:18:37+00:00Adilla Salsa Maulina[email protected]Nurhayati Nurhayati[email protected]<ol> <li><span style="font-weight: 400;"> Andika Putra Kota Pati is a company engaged in food processing, packaging and distribution of snacks. To compete, you must have confidence in promotions and service quality that match customer buying interests. When customers are truly satisfied, the customer's buying interest will be higher, a positive reputation for UD. Andika Putra Pati City will help businesses in the food sector progress. The population in this study has a definite number of respondents using the Slovin formula to determine</span> <span style="font-weight: 400;">the sample, namely 103 respondents. The method used in this research is a quantitative method by distributing questionnaires to customers of UD. Andika Putra, Pati City. The analysis technique used in this research is analysis using SPSS. The results of the analysis show that the Product Quality variable (X1) has a negative and insignificant effect on Purchase Interest (Y), Promotion (X2) has a positive and significant influence on Purchase Interest (Y), Service Quality (X3) has a positive and significant influence on Purchase Interest (Y), then simultaneously and together it can be concluded that Product Quality (X1), Promotion (X2) and Service Quality (X3) have a positive and significant effect on Purchase Interest (Y). </span></li> </ol>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/546The Influence of Service Quality, Product Quality and Word of Mouth on Nadheera Luxury Purchasing Decisions2024-07-31T10:26:03+00:00Nada Putri Nisrina[email protected]<p><span style="font-weight: 400;">This research aims to analyze the influence of service quality, product quality and word of mouth on purchasing decisions for Nadheera Luxury. The sampling technique used in this research is accidental sampling. The sample used in this research was 100 respondents. This research uses multiple linear regression analysis techniques with SPSS version 23 statistical tools. The results of this research show that service quality has a positive and significant effect on purchasing decisions, product quality has a positive and significant effect on purchasing decisions and word of mouth does not have a significant effect on purchasing decisions. . Viewed from the side, simultaneous testing, service quality, product quality and word of mouth simultaneously influence the decision to purchase Nadheera Luxury. The results of this research underline the importance of improving service and product quality for the Nadheera Luxury company in influencing consumer purchasing decisions. Even though word of mouth does not have a significant influence individually, it still has an important role in simultaneous influence. Thus, companies are expected to continue to improve the quality of services and products and consider effective promotional strategies to increase word of mouth. </span></p> <p><br style="font-weight: 400;"><br style="font-weight: 400;"></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/547Promotion Program and Repurchase Intention : The Mediation Role of Customer Trust in The IM3 Salatiga Outlet2024-07-31T10:29:55+00:00Dinda Nova Setiani[email protected]Firdaus Firdaus[email protected]Nurhayati Nurhayati[email protected]Jumai Jumai [email protected]<p><span style="font-weight: 400;">This research aims to analyze the influence of sales promotions on repurchase intentions at the IM3 Salatiga outlet, taking into account trust. The population in this research is the IM3 Outlet in the Salatiga area with a sample of 109 respondents, who will later be analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. The analysis results show that sales promotions have a significant positive influence on repurchase intentions, both directly and through increasing customer trust in IM3 products. These findings indicate that effective promotional communications can build customer trust, which in turn increases the likelihood of customers to repurchase the product. In this research, it is important for telecommunications companies such as IM3 to optimize promotional strategies to maintain and increase customer loyalty amidst intense market competition. Thus, this research contributes to understanding the factors that influence consumers' repurchase intentions, as well as their relevance in the context of marketing and strategic management.</span></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/549Liquidity, Profitability, and Analysis Market Value Added (MVA) as a Tool for Measuring Financial Performance in Registered Airline Sub-Industry Companies on The Indonesian Stock Exchange2024-07-31T11:01:33+00:00Lena Magdalenna[email protected]Suyanto Suyanto[email protected]Ana Septiani[email protected]<p><span style="font-weight: 400;">This research aimed at analyzing financial performance as measured through analysis of liquidity, profitability, and Market Value Added (MVA) in airline sub-industry companies listed on the Indonesian Stock Exchange. The type of research applied in this research is qualitative with a descriptive approach. The data used in this research is secondary data where the data collection technique uses the documentation method. The data used in this research is in the form of annual financial reports in the form of balance sheets and profit and loss reports for airline sub-industry companies for the 2020-2022 period obtained via the website</span><a href="http://www.idx.co.id/"><span style="font-weight: 400;"> www.idx.co.id</span></a><span style="font-weight: 400;">. The sampling technique in this research used purposive</span> <span style="font-weight: 400;">sampling technique by several criteria to obtain 3 airline sub-industry companies. The results of this research showed that based on the analysis the liquidity of airline sub-industry companies for the 2020-2022 period is not good. Based on the results of the profitability analysis of airline sub-industry companies for the 2020-2022 period, it is negative. Then, for MVA analysis, there is 1 company that has a positive value, namely the company with the stock code CMPP.</span></p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/556FARM INVESTMENT ANALYSIS SUGARCANE IN GONDANGLEGI SUB-DISTRICT, MALANG DISTRICT (EAST JAVA) AND JAKEN SUB-DISTRICT, PATI DISTRICT (CENTRAL JAVA)2024-08-07T04:17:12+00:00Nun Maulida Suci Ayomi[email protected]Saifurrahman Rasyid[email protected]Ivana Amelia Anjani[email protected]<p style="font-weight: 400;">his study aims to determine the financial feasibility of sugarcane farming in East Java and CentralJava. The research was conducted using the literature method. The research locations were GondanglegiDistrict, Malang Regency (East Java) and Jaken District, Pati Regency (Central Java). The analytical tools used were farmer income, R/C Ratio, profitability, trend analysis and Mann-Whitney t- test. The resultsshowed that the NPV value in Gondanglegi and Jaken sub- districts amounted to Rp.6,827,042,420 and Rp. respectively. IRR is 579.208% and 427.800% respectively and B/C Ratio value is 1.025 and 1.565 respectively, there is a difference in income received by farmers.</p> <p> </p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/591The Factors Influence on Employee Performance of Small Companies in Shandong2024-08-30T06:43:33+00:00Weijie Qi[email protected]Pharatt Run[email protected]<p>This study, based on a survey of 400 employees in small companies in Shandong, utilized a questionnaire as the primary data collection tool. The statistics used to analyze the data were descriptive statistics, including Frequency, Percentage, Mean, and Standard Deviation, and inferential statistics, including Independent Samples t-test, One-way ANOVA, LSD, and Multiple Linear Regression at a significance level of 0.05. The results found that most of the respondents were male, 25-34 years old, with an education level of bachelor, Full-time worker and monthly income of less than 5,000 CNY, work experience of less than 1 year, and Number of employees is 1-10 members. The first hypotheses were tested, and the results found that the differences in gender, age, education level, monthly income, work experience, and Number of employees significantly influenced employee performance. The results of the second hypothesis tested showed that adhocracy, market, clan, and hierarchy cultures significantly influenced employee performance.</p>2024-08-30T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/593The Impact of New Media Marketing, Information Credibility, and Customer Satisfaction on Brand Loyalty in The Publishing Industry2024-08-30T07:25:52+00:00Wenke Yuan[email protected]Surachai Traiwannakij[email protected]<p>This study takes publishing companies as an example to explore the impact of new media marketing, information credibility, and customer satisfaction on Brand Loyalty. Using quantitative research methods and various statistical methods, including descriptive analysis, correlation analysis, and regression analysis, to examine the relationship between demographic variables, new media marketing, information credibility, and customer satisfaction with Brand Loyalty. Finally, based on these findings, some suggestions are provided. The results of this study provide theoretical support for publishing companies to develop effective marketing strategies in the digital era. By focusing on key factors such as new media marketing, information credibility, and customer satisfaction, publishing companies can enhance Brand Loyalty and achieve sustainable development.</p>2024-08-01T00:00:00+00:00Copyright (c) 2024 https://jurnalnew.unimus.ac.id/index.php/EBiC/article/view/602Evaluating Pepper Marketing Distribution using The Structure-Conduct-Performance (SCP) Framework : a Case Study From Kedarpan Village, Kejobong District, Purbalingga Regency2024-09-06T01:40:43+00:00Diah Dwi Puspita[email protected]Yusuf Enril Fathurrohman[email protected]Dumasari Dumasari[email protected]<p>Pepper is a crucial plantation crop with a significant roles in export marketing activities. Pepper marketing activities play a vital role in ensuring pepper reach consumers efficiently. This research aims to profile pepper farmers in Kedarpan Village, analyze market structure, conduct, and performance, and examine the distribution channels of pepper marketing. The study employs qualitative and quantitative descriptive analysis methods using both primary and secondary data. A census method was used to sample all 34 active pepper farmers and 14 traders in Kedarpan Village. The research reveals that the pepper distribution channels in Kedarpan Village consist of 5 channels: Channel 1: Farmer to consumer, Channel 2: Farmer to retailer to consumer, Channel 3: Farmer to collector to retailer to consumer, Channel 4: Farmer to wholesaler, and Channel 5: Farmer to collector to wholesaler for PT JAVA AGRITECH. The largest market share is held by Mr. A at 36%. The CR4 value is 78%, indicating an oligopoly market category. The calculation of HHI yields a result of 2,177, also indicating an oligopoly market category. The lowest marketing margin is found in Channel 4 at Rp 5,000/kg. The highest farmer share is observed in Channel 1 at 100%.</p>2024-08-01T00:00:00+00:00Copyright (c) 2024