BUDGETING : Journal of Business, Management and Accounting
type: channel
description: BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December. Published in two versions, online/OJS (e-ISSN 2715-2480 ) dan cetak (p-ISSN 2715-1913)
publisher: Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
language: en
publication name: BUDGETING : Journal of Business, Management and Accounting
issn: 2715-1913
items: Pemanfaatan HR Analytics untuk Meningkatkan Kinerja Generasi Z di Lingkungan Kerja Hybrid
items: Implementasi Artificial Intelligence dalam Audit Forensik untuk Pengembangan Model Deteksi Fraud Berbasis Anomali Transaksi
items: Pengaruh ROE dan EPS terhadap Nilai Perusahaan pada PT Kalbe Farma Tbk (2014–2024)
items: Pengaruh Penerapan Prinsip-Prinsip Good Governance terhadap Kinerja Keuangan Organisasi Nirlaba di Kabupaten Garut
items: Perilaku Konsumsi Generasi Z terhadap Minuman Tradisional Bir Pletok Betawi di Universitas Budi Luhur
items: Systematic Literatur Review : Penerapan Konsep Green Campus dalam Meningkatkan Kesadaran Lingkungan di Perguruan Tinggi
items: Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Sanco Indonesia
items: Determinan Positif Emotion dan Implikasinya terhadap Impulse Buying pada Pelanggan H&M
items: Pengaruh Kualitas Produk dan Persepsi Harga terhadap Keputusan Pembelian Produk Smartphone Iphone 11 di Kota Tangerang
items: Optimalisasi Desain Kemasan, Variasi Produk, dan Display Produk terhadap Keputusan Pembelian
items: https://journal.ipm2kpe.or.id/index.php/BUDGETING/article/view/15112
items: Digital Marketing Tiktok: Bagaimana Meningkatkan Keputusan Pembelian pada Produk Skincare
items: Pengaruh Hedonic Shopping Motivation, Price Discount dan Sales Promotion terhadap Impulsive Buying pada Produk Fashion Jiniso di Tiktok Shop (Studi pada Konsumen Generasi Z di Kota Tangerang)
items: Pengaruh Komunikasi dan Manajemen Pengetahuan terhadap Efektivitas Kerja Karyawan Melalui Kerjasama Tim pada PT. Graha Karya Plasindo
items: Pengaruh Pengalaman Kerja, Tingkat Pendidikan dan Penilaian Prestasi Kerja terhadap Kinerja Karyawan pada PT Laju Niaga Gemilang
items: Analisis Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada Umkm Menurut Sak EMKM (Studi Kasus pada Toko Bangunan Pintu Rizky Mandiri)
items: Pengaruh Work-Life Balance dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan PT Cipta Teknindo Pramudira
items: Analisis Dampak Compound Interest pada Investasi Jangka Panjang Studi Empiris pada Reksa Dana Saham
items: Pengaruh Green Innovation dan Keberlangsungan Hidup Terhadap Kinerja Keuangan UMKM (Studi Kasus pada Sentra Industri Tahu Kabupaten Polewali Mandar)
items: Pengaruh Teknologi Keuangan Terhadap Inklusi Keuangan (Studi pada Penggunaan E-Wallet pada Mahasiswa S2 Univeristas Negeri Malang)
items: The Influence of Electronic Word of Mouth and Hedonic Shopping Motives on Impulse Buying in Shopee Flash Sales Users: A Study on Shopee Users in Malang City
items: Pengaruh Fear of Missing Out (FOMO) dan Viral Marketing yang Ditimbulkan oleh Tiktok Terhadap Keputusan Pembelian Gadget Terbaru di Kalangan Mahasiswa Kota Malang
items: Analisis Strategi Komunikasi Pemasaran pada Media Sosial Instagram pada Akun HSR Wheels
items: Strategi Fundraising Dana Zakat Melalui Sosialisasi dan Edukasi Berbasis Digital Qris (Studi Baznas Provinsi Bengkulu)
items: Memunculkan Jiwa Kewirausahaan di Kalangan Mahasiswa: Strategi, Tantangan, dan Peluang
items: Analisis Supply Chain Managemenet pada Perusahaan Pabrik Mie Benteng Kota Sukabumi
items: Peranan Dinas Koperasi Usaha Mikro Perindustrian dan Perdagangan dalam Pemberdayaan Industri Kecil Menengah di Kota Sukabumi
items: Teknologi Informasi sebagai Faktor Penggerak Ekonomi Mikro di Indonesia
items: Analisis Keterampilan dan Pengetahuan Sumber Daya Manusia dalam Meningkatkan Efisiensi Produksi Rumput Laut di Sumenep
items: Analisis Rasio Keuangan PT Kereta Api Indonesia (Persero) Periode 2022-2023 Berdasarkan Rasio Likuiditas

Pemanfaatan HR Analytics untuk Meningkatkan Kinerja Generasi Z di Lingkungan Kerja Hybrid
type: item
description: Penelitian ini menganalisis pengaruh pemanfaatan HR Analytics terhadap kinerja karyawan generasi Z di lingkungan kerja hybrid. Generasi Z menunjukkan preferensi kuat terhadap model kerja hybrid karena fleksibilitas dan integrasi dengan kehidupan pribadi, namun pemanfaatan HR Analytics dalam mengelola kinerja karyawan belum optimal di banyak organisasi. Pendekatan kuantitatif dilakukan dengan survei kuesioner pada 185 karyawan Generasi Z yang bekerja dalam pola hybrid di berbagai sektor di Indonesia, kemudian dianalisis menggunakan SEM-PLS (Structural Equation Modeling-Partial Least Squares). Hasil penelitian menunjukkan bahwa pemanfaatan HR Analytics berpengaruh positif signifikan terhadap employee engagement (β=0.618, p<0.01) dan kinerja karyawan (β=0.387, p<0.05). Employee engagement terbukti menjadi mediator parsial yang signifikan dalam hubungan antara HR Analytics dan kinerja (indirect effect=0.224, p<0.01). Model pengukuran menunjukkan validitas dan reliabilitas yang memadai (AVE >0.5, Composite Reliability >0.7 untuk semua konstruk). Kata Kunci: Employee Engagement, Generasi Z, HR Analytics, Kerja Hybrid, Kinerja Karyawan, SEM-PLS
subject: Articles
  topic: section
creator: Silvia Tri Handayani
rights: Copyright (c) 2025 Silvia Tri Handayani http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-27
publication date: 2025-12-27
starting page: 42
ending page: 51
doi: 10.31539/4bd9xs92

Implementasi Artificial Intelligence dalam Audit Forensik untuk Pengembangan Model Deteksi Fraud Berbasis Anomali Transaksi
type: item
description: This study aims to analyze the implementation of Artificial Intelligence (AI) in forensic auditing as a foundation for developing an anomaly-based fraud detection model. Using the Systematic Literature Review (SLR) method under the PRISMA framework, this research examines 53 peer-reviewed articles indexed in Scopus, ScienceDirect, and Sinta to identify global research trends on AI applications in fraud detection. Bibliometric analysis using VOSviewer reveals four dominant clusters: AI-Driven Fraud Detection, Forensic Accounting Integration, Machine Learning Anomaly Recognition, and Ethical Transparency and Explainable AI. The findings indicate that integrating machine learning and deep learning significantly enhances fraud detection accuracy, accelerates auditing processes, and strengthens algorithmic transparency. The study concludes that AI implementation serves as a strategic foundation for developing adaptive, predictive, and accountable forensic audit systems in the digital era, while also expanding the theoretical basis of fraud theory toward a technology-driven audit framework. Keywords: Artificial Intelligence, Forensic Audit, Fraud Detection.
subject: Articles
  topic: section
creator: Ulumiddin
creator: Eka Hadiwijaya
creator: Amiartuti Kusmaningtyas
creator: Maria Yovita R. Pandin
rights: Copyright (c) 2025 Ulumiddin, Eka Hadiwijaya, Amiartuti Kusmaningtyas, Maria Yovita R. Pandin http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 20
ending page: 41
doi: 10.31539/zbtzpg31

Pengaruh ROE dan EPS terhadap Nilai Perusahaan pada PT Kalbe Farma Tbk (2014–2024)
type: item
description: This study aims to analyze the effect of Return On Equity (ROE) and Earnings Per Share (EPS) on Company Value (PBV) at PT Kalbe Farma Tbk for the 2014–2024 period. The study uses a quantitative associative method to examine the relationship between financial variables. Data were obtained from annual financial statements, and statistical analysis was performed using multiple regression, classical assumption tests, t-tests, F-tests, and determination coefficient tests with SPSS version 26. The results show ROE significantly affects PBV, while EPS does not. Simultaneously, ROE and EPS significantly influence PBV. Keywords: Company Value, Earnings Per Share, Return On Equity.
subject: Articles
  topic: section
creator: Gazali Aldo
creator: Aria Aji Priyanto
rights: Copyright (c) 2025 Gazali Aldo, Aria Aji Priyanto http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 10
ending page: 19
doi: 10.31539/wb32zh80

Pengaruh Penerapan Prinsip-Prinsip Good Governance terhadap Kinerja Keuangan Organisasi Nirlaba di Kabupaten Garut
type: item
description: Nonprofit organizations play a strategic role in social, educational, and religious development. However, challenges in implementing the principles of good governance are still frequently encountered, particularly in terms of transparency, accountability, independence, and fairness. This study aims to analyze the effect of applying good governance principles including transparency, accountability, responsibility, independence, and fairness on the financial performance of nonprofit organizations in Garut Regency. The research employed an associative quantitative approach with a sample of 36 nonprofit organizations selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression. The findings reveal that all independent variables simultaneously have a significant effect on financial performance. Partially, responsibility and fairness have a significant positive effect, while transparency, accountability, and independence show a significant negative effect. Fairness is identified as the most dominant factor in improving financial performance. These results emphasize the importance of implementing fair, responsible, and responsive governance practices as a foundation to strengthen financial performance and enhance public trust. Keywords: Financial Performance, Garut, Good Governance, Nonprofit Organizations
subject: Articles
  topic: section
creator: Saeful Ihsan
creator: Heni Susilowati
rights: Copyright (c) 2025 Saeful Ihsan, Heni Susilowati http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 1
ending page: 9
doi: 10.31539/m3p43y35

Perilaku Konsumsi Generasi Z terhadap Minuman Tradisional Bir Pletok Betawi di Universitas Budi Luhur
type: item
description: This research aims to find out how Generation Z behaves towards Traditional Drinks, where the current generation has a modern lifestyle but is less aware of Traditional Drinks which are rich in history and culture. Current developments by Generation Z can have a negative effect in forgetting the history and cultural knowledge of these drinks. Therefore, in this research it can be seen how behavior and lifestyle can unite cultures in their lives. The method used in this research was to distribute questionnaires to students of the Tourism Study Program at Budi Luhur University, then provide samples of Pletok Betawi Beer as their opinion regarding whether the drink was well received, and knowing the existing culture and history. Then, the collected data will be processed using SPSS version 29 to identify patterns and relationships between Generation Z behavior and lifestyle Keywords: Betawi Pletok Beer, Consumer Behavior, Generation Z, Lifestyle
subject: Articles
  topic: section
creator: Anindya Putri Pradiptha
creator: Jasmine Qur’ani
creator: Tina Selviana
rights: Copyright (c) 2025 Anindya Putri Pradiptha, Jasmine Qur’ani, Tina Selviana http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 874
ending page: 885
doi: 10.31539/pf8jwp57

Systematic Literatur Review : Penerapan Konsep Green Campus dalam Meningkatkan Kesadaran Lingkungan di Perguruan Tinggi
type: item
description: This study aims to evaluate the implementation of the Green Campus concept in increasing environmental awareness in higher education institutions through a Literature Review approach. A total of 15 selected scientific articles published between 2019 and 2025 were analyzed based on themes such as the implementation of green campus policies, students’ perceptions and participation, and sustainability indicators such as the UI GreenMetric. The review results indicate that the Green Campus initiative has been implemented in various universities in Indonesia and Malaysia with diverse approaches, covering aspects of infrastructure, waste management, energy efficiency, and environmental education. The findings show that students’ environmental awareness can be significantly improved through education, involvement in green campus programs, and the provision of supporting physical facilities such as green open spaces and environmentally friendly transportation systems. Studies by Ja’afar (2023) and Mohd. Nawi & Choy (2020) emphasize the importance of integrating sustainability culture into student activities and institutional management. However, student involvement remains a challenge in some institutions due to the lack of systematic and sustainable empowerment strategies. This study recommends the need for cross-sector collaboration within the campus environment, as well as strengthening the role of institutions in facilitating active student participation. Furthermore, regular evaluations of sustainability indicators such as the UI GreenMetric can serve as a reference for designing more effective policies. With a holistic approach, the Green Campus not only impacts the quality of the physical campus environment but also enhances the ecological awareness and responsibility of the younger generation. Keywords: Environmental Awareness, Green Campus, Literature Review, Students, Sustainable Campus, UI GreenMetric.
subject: Articles
  topic: section
creator: Hendrik Napitupulu
creator: Ammar Ghali
creator: Prilian Catur N
creator: Topan Ade Putra
rights: Copyright (c) 2025 Hendrik Napitupulu, Ammar Ghali, Prilian Catur N, Topan Adi P http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 802
ending page: 823
doi: 10.31539/3wpxwy17

Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Sanco Indonesia
type: item
description: This study aims to determine the influence of work environment and job satisfaction on employee performance at PT. Sanco Indonesia. The limitations in this study are that the variables used in this study are Work Environment (X1) and Job Satisfaction (X2) as independent variables and Employee Performance (Y) as bound variables. PT Sanco Indonesia provides support in thesis research by providing access to data, employee participation as respondents, and insights from management related to work environment policies and job satisfaction. This research is a quantitative research and survey research. In this study, a type of probability sampling was used with a simple random sampling technique. The sample in this study amounted to 89 employees and the object in this study was PT. Sanco Indonesia. The data collection technique is through the distribution of questionnaires, the data obtained in the analysis uses the PLS (Partial Least Square) technique through Smart PLS software. The results of this study show that partially the variable Work Environment (X1) has a positive and significant effect on employee performance (Y), Job Satisfaction (X2) has a positive and significant effect on employee performance (Y) at PT. Sanco Indonesia. Keywords: Employee Performance, Job Satisfaction, Work Environment.
subject: Articles
  topic: section
creator: Triadi Pamungkas
creator: Hendra Galuh Febrianto
rights: Copyright (c) 2025 Triadi Pamungkas, Hendra Galuh Febrianto http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-17
publication date: 2025-07-17
starting page: 791
ending page: 801
doi: 10.31539/z2b8zs84

Determinan Positif Emotion dan Implikasinya terhadap Impulse Buying pada Pelanggan H&M
type: item
description: Today, consumers buy products based on necessity and are influenced by their lifestyle and involvement in fashion. This phenomenon is further reinforced by advances in information technology and social media. This research uses quantitative methods; the research population of 1,082,728 people was minimized using the Slovin formula, which resulted in 99.9 rounded up to 100 respondents. The analysis method uses path analysis and the sobel test. The results of the coefficient of determination test obtained from the Adjusted R-Square value of 0.947 or 94.7% indicate that the variables of shopping lifestyle, fashion involvement, and positive emotion contribute jointly to the impulse buying variable, and the remaining 5.3% are influenced by other variables. The results of the positive emotion research were able to mediate the influence of the shopping lifestyle and fashion involvement variables on impulse buying. The novelty of this study from previous research is that no previous research jointly examines the relationship between shopping lifestyle and fashion involvement in impulse buying, which uses positive emotion as an intervening variable. This research is expected to provide deeper insight into consumer behavior in the fashion retail sector. Keywords: Fashion Involvement, Impulse Buying, Positif Emotion, Shopping Lifestyle
subject: Articles
  topic: section
creator: Mutiara Sephiani
creator: Humairoh
rights: Copyright (c) 2025 Mutiara Sephiani, Humairoh http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-03
publication date: 2025-07-03
starting page: 775
ending page: 790
doi: 10.31539/6nggdt97

Pengaruh Kualitas Produk dan Persepsi Harga terhadap Keputusan Pembelian Produk Smartphone Iphone 11 di Kota Tangerang
type: item
description: This study aims to determine the effect of product quality and price perception on purchasing decisions for iPhone 11 smartphones in Tangerang City. This study uses a quantitative approach with a population of residents in Tangerang City limited to the age of 15 - 49 years. The sampling technique used is non-probability sampling with a purposive sampling approach. The sample used was 100 respondents. The data analysis tool used was SPSS version 26. The results of this study indicate that partially, the variables of product quality and price perception have a positive and significant effect on purchasing decisions. Simultaneously, product quality and price perception have a positive and significant effect on purchasing decisions. The results of the determination test of 0.927 or 92.7% indicate that the variables of product quality and price perception affect purchasing decisions by 92.7%, and the remaining 7.3% are influenced by other variables not examined in this study. The novelty of this study lies in the different research objects. In contrast, previous researchers studied together that the variables of product quality and price perception are important factors that can shape purchasing decisions. Keywords: Price Perception, Product Quality, Purchase Decision
subject: Articles
  topic: section
creator: Fadilla Nur Khoirunnisa
creator: Humairoh
rights: Copyright (c) 2025 Fadilla Nur Khoirunnisa, Humairoh http://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 760
ending page: 774
doi: 10.31539/t8vhj093

Optimalisasi Desain Kemasan, Variasi Produk, dan Display Produk terhadap Keputusan Pembelian
type: item
description: This study aims to determine the effect of packaging design, product variation, and display on purchasing decisions for Kobe products at Hypermart Lippo Karawaci. This study uses a quantitative approach with a population of customers who use Kobe products at Hypermart Lippo Karawaci, which is limited to 20-35 years old. The sampling technique used is non-probability sampling with a purposive sampling approach. The sample used is 100 respondents. The data analysis tool used is SPSS version 26. The results of this study indicate that partially, the packaging design variable, the product variation variable, has a positive and significant effect on purchasing decisions. In contrast, the product display variable positively and significantly affects purchasing decisions. Simultaneously (together), packaging design, product variation, and product display positively and significantly affect purchasing decisions. The results of the multiple determination coefficient test obtained an Adjusted R-Square value of 0.937 or 93.7%, indicating that the packaging design variable, product variation, and product display affect purchasing decisions by 93.7%, and the remaining 6.3% are influenced by other variables not examined in this study. The novelty of this research is that no research has jointly examined the fact that packaging design, product variation, and product display are important factors that can shape purchasing decisions. This study provides recommendations for retail stores, one of which is Hypermart Lippo Karawaci, to increase the competitiveness of Kobe products in the retail market. Keywords: Packaging Design, Product Display, Purchasing Decision, Produk Variation
subject: Articles
  topic: section
creator: Chikal Amanda
creator: Humairoh
rights: Copyright (c) 2025 Chikal Amanda, Humairoh http://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-25
publication date: 2025-06-25
starting page: 744
ending page: 759
doi: 10.31539/20chce11

https://journal.ipm2kpe.or.id/index.php/BUDGETING/article/view/15112
type: item
title: Pengaruh Green Marketing dan Green Product terhadap Keputusan Pembelian dengan Brand Equity Sebagai Variabel Intervening pada Brand Sejauh Mata Memandang dalam Menghadapi Tren Fast Fashion (Studi Pada Generasi Z)
description: This research explores consumer views regarding the slow fashion business which is starting to aggressively fight the fast fashion trend. This research examines whether green marketing and green product Sejauh Mata Memandang can be an effective strategy based on the purchasing decisions that consumers will make, and how brand equity Sejauh Mata Memandang if it participates in mediating these two variables. This research is quantitative research with a descriptive approach. The research data was collected from a sample of Generation Z consumers of Sejauh Mata Memandang in Tangerang City, totaling 100 respondents using nonprobability sampling technique and analyzed using SmartPLS 4.0 software. The result of the coefficient of determination R-Square of path model 1 (one) has a value of 0.590, which means that the ability of variables X1 and X2 to explain Z is 59% and, R-Square of path model 2 (two) has a value of 0.683, which means that the ability of X1 and X2 through Z to explain Y is 68.3%. . The results showed that green marketing has no significant effect on purchasing decisions, green products have a significant effect on purchasing decisions, green marketing has a significant effect on brand equity, green products have a significant effect on brand equity, brand equity has a significant effect on purchasing decisions, brand equity successfully mediates green marketing on purchasing decisions significantly, brand equity cannot mediate green products on purchasing decisions significantly. This study concludes that green marketing carried out with sincerity and transparency will build brand value in the eyes of consumers, and the integration of innovative products with the concept of slow fashion can make consumer purchasing decisions without thinking back. These findings provide valuable insights for businesses that run the slow fashion concept to be able to see the consumer's vision of the brand. Keywords: Brand Equity, Green Marketing, Green Product, Keputusan P…
subject: Articles
  topic: section
creator: Syakila Salsa Billa
creator: Nining Purwaningsih
rights: Copyright (c) 2025 Syakila Salsa Billa, Nining Purwaningsih http://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-10
publication date: 2025-06-10
starting page: 726
ending page: 743
doi: 10.31539/e2h28k12

Digital Marketing Tiktok: Bagaimana Meningkatkan Keputusan Pembelian pada Produk Skincare
type: item
description: TikTok launched the TikTok Shop feature to make it easier for consumers to shop without switching applications. This study aims to determine the effect of online customer rating, influencer marketing, and brand trust on purchasing decisions for The Originote Skincare at TikTok Shop. This study uses a quantitative approach with the population, namely Generation Z in Tangerang Regency. The sampling technique used is non probability sampling with a purposive sampling approach. The sample used amounted to 100 respondents. The data analysis tool used is SPSS version 28. The results of this study indicate that partially, the online customer rating variable and the brand trust variable have a positive and significant effect on purchasing decisions. In contrast, the influencer marketing variable has a negative and significant effect on purchasing decisions. Simultaneously online customer rating, influencer marketing, and brand trust have a positive and significant effect on purchasing decisions. The results of the multiple determination coefficient tests obtained an Adjusted R-Square value of 0,931 or 93,1%, indicating that the online customer rating, influencer marketing, and brand trust variables affect purchasing decisions by 93,1%, and other variables influence the remaining 6,9%, not examined in this study. The novelty of this research is that no research examines together that online customer ratings, influencer marketing, and brand trust are important factors that can shape purchasing decisions. This study provides recommendations for skincare brands to maintain consumer ratings and focus more on selecting relevant influencers to increase brand trust and purchase decisions at TikTok Shop. Keywords: Brand Trust, Influencer Marketing, Online Customer Rating, Purchase Decision
subject: Articles
  topic: section
creator: Septiani Anggi
creator: Humairoh
rights: Copyright (c) 2025 Septiani Anggi, Humairoh http://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 710
ending page: 725
doi: 10.31539/vzjh7352

Pengaruh Hedonic Shopping Motivation, Price Discount dan Sales Promotion terhadap Impulsive Buying pada Produk Fashion Jiniso di Tiktok Shop (Studi pada Konsumen Generasi Z di Kota Tangerang)
type: item
description: TikTok launched the TikTok Shop feature in order to make it easier for consumers to shop without the need to switch applications. This study aims to determine the effect of hedonic shopping motivation, price discount, and sales promotion on impulsive buying of Jiniso fashion products. This study uses a quantitative approach to the population, namely Generation Z in Tangerang City. The sampling technique used is non probability sampling with a purposive sampling approach. The sample used amounted to 100 respondents. The results of this study indicate that partially the variables of hedonic shopping motivation, price discount, and sales promotion have a positive and significant effect on impulsive buying. In simultaneous research (together), hedonic shopping motivation, price discount, and sales promotion have a positive and significant effect on impulsive buying. The coefficient of determination test results were obtained from the Adjusted R-Square value of 0.947 or 94.7%. This shows that the variables hedonic shopping motivation (X1), price discount (X2), and sales promotion (X3) affect impulsive buying (Y) by 94.7%, and the remaining 5.3% is influenced by other variables not examined in this study. The novelty of this research is that there is no previous research that examines in full that hedonic shopping motivation, price discount, and sales promotion are important factors that can shape impulsive buying. This research broadens insights into the factors that trigger impulsive purchases in online shopping and provides recommendations for the fashion industry in designing more effective marketing strategies in order to increase consumer attractiveness and engagement, resulting in increased sales through TikTok Shop. Keywords: Hedonic Shopping Motivation, Impulsive Buying, Price Discount, Sales Promotion.
subject: Articles
  topic: section
creator: Marsella Hamda Irawan
creator: Abdul Rauf
rights: Copyright (c) 2025 Marsella Hamda Irawan, Abdul Rauf, Abdul Rauf, Abdul Rauf http://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 690
ending page: 709
doi: 10.31539/ndryee84

Pengaruh Komunikasi dan Manajemen Pengetahuan terhadap Efektivitas Kerja Karyawan Melalui Kerjasama Tim pada PT. Graha Karya Plasindo
type: item
description: Communication, Knowledge Management, and Teamwork can influence employee Work Effectiveness. In this case, communication has not been optimal, knowledge management has not yet been implemented, and teamwork among employees is still lacking, which hinders work effectiveness. This study aims to determine the effect of communication and knowledge management on work effectiveness through teamwork at PT Graha Karya Plasindo. This research is a quantitative survey study. The sampling technique used in this research was saturated sampling, with a total of 87 respondents who are employees of PT Graha Karya Plasindo. The data obtained were analyzed using the PLS (Partial Least Square) technique through SmartPLS software. The results of this study indicate that: (1) Communication has a significant effect on Work Effectiveness; (2) Knowledge Management has a significant effect on Work Effectiveness; (3) Teamwork has a significant effect on Work Effectiveness; (4) Communication has a significant effect on Work Effectiveness through Teamwork; and (5) Knowledge Management has a significant effect on Work Effectiveness through Teamwork. Keywords: Communication, Knowledge Management, Work Effectiveness, Teamwork
subject: Articles
  topic: section
creator: Dea Zulfia
creator: Dede Sunaryo
rights: Copyright (c) 2025 Dea Zulfia, Dede Sunaryo http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-24
publication date: 2025-07-24
starting page: 851
ending page: 873
doi: 10.31539/xwnv0c81

Pengaruh Pengalaman Kerja, Tingkat Pendidikan dan Penilaian Prestasi Kerja terhadap Kinerja Karyawan pada PT Laju Niaga Gemilang
type: item
description: This research aims to determine the influence of work experience, education level, and job performance appraisal on employee performance at PT. Laju Niaga Gemilang.This research uses a quantitative method.The sampling technique used is saturated sampling.The sample in this study consisted of 50 employees, and the object of this research was PT. Laju Niaga Gemilang.The data collection technique involved the distribution of questionnaires, and the obtained data were analyzed using the multiple linear regression analysis method with the help of SPSS 26 software.The results of this study indicate that partially, the variable of work experience (X1) has a positive and significant effect on employee performance (Y), the level of education (X2) has a positive and significant effect on employee performance (Y), and the performance appraisal (X3) has a positive and significant effect on employee performance (Y).Then, simultaneously, there is a positive and significant influence between work experience (X1), education level (X2), and performance appraisal (X3) on employee performance (Y) at PT. Laju Niaga Gemilang. Keywords: Employee Performance, Work Experience, Education Level, Job Performance Appraisal
subject: Articles
  topic: section
creator: Priya Eka Maytasari
creator: Riski Ulan Sari
rights: Copyright (c) 2025 Priya Eka Maytasari, Riski Ulan Sari http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-22
publication date: 2025-07-22
starting page: 839
ending page: 850
doi: 10.31539/zs6cj075

Analisis Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada Umkm Menurut Sak EMKM (Studi Kasus pada Toko Bangunan Pintu Rizky Mandiri)
type: item
description: The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is an accounting framework specifically designed to meet existing needs. With the primary goal of enhancing financial transparency and accountability for medium-sized businesses, SAK EMKM is expected to contribute to sustainable economic growth. This study aims to identify and analyze inventory recording and valuation methods at Toko Bangunan Pintu Rizki Mandiri. The research employed a qualitative descriptive method. The analysis results indicate that the store has not yet fully complied with SAK EMKM. Keywords: Inventory Recording and Valuation, SAK EMKM, Small and Medium Enterprises (SMEs)
subject: Articles
  topic: section
creator: Dewita Mawaddatussurur
creator: Lilis Lasmini
creator: Trias Arimurti
rights: Copyright (c) 2025 Dewita Mawaddatussurur, Lilis Lasmini, Trias Arimurti http://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-24
publication date: 2025-10-24
starting page: 824
ending page: 838
doi: 10.31539/zn5wds40

Pengaruh Work-Life Balance dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan PT Cipta Teknindo Pramudira
type: item
description: This study aims to determine the influence of work-life balance and work environment on job satisfaction at PT Cipta Teknindo Pramudira. This research uses a quantitative approach that is associative in nature by involving respondents as many as 186 employees who were taken by random sampling method. The tool used for data collection is a questionnaire and then processed with the help of SPPS Version 29 software. The results on the F test (simultaneously) work-life balance and work environment together have a positive and significant effect with a calculated F value of 38,013> 3,05. The implications of this study suggest that the management of PT Cipta Teknindo Pramudira needs to pay special attention to aspects of work-life balance and work environment to enhance employee job satisfaction. Keywords: Job Satisfaction, Work Environment, Work-Life Balance,
subject: Articles
  topic: section
creator: Destyna Putri Gustian
creator: Hamdani
creator: Dhea Zatira
rights: Copyright (c) 2025 Destyna Putri Gustian, Hamdani, Dhea Zatira http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 677
ending page: 689
doi: 10.31539/budgeting.v6i2.14877

Analisis Dampak Compound Interest pada Investasi Jangka Panjang Studi Empiris pada Reksa Dana Saham
type: item
description: This study analyzes the impact of compound interest on long-term investments, focusing on equity funds. Using quantitative simulations, it evaluates how consistent monthly investments grow over time through the effect of compounding interest. Key assumptions include a fixed monthly investment of IDR 1,000,000 and an average annual return of 10%. The results demonstrate exponential investment growth, with significant increases in final values over 10, 20, and 30 years. For instance, after 30 years, the total investment grows to more than six times the principal amount, underscoring the power of compounding interest. The findings highlight the importance of starting investments early and maintaining discipline, particularly in long-term financial planning. This study provides practical recommendations for novice investors to leverage equity mutual funds as a high-return instrument, despite associated risks, to maximize long-term wealth accumulation. Limitations include the exclusion of market volatility, inflation, and other costs, which could influence real-world outcomes. keywords: Compounding Interest, Equity Funds, Long-Term Investment
subject: Articles
  topic: section
creator: Tiara Nathasya
creator: Nicko Albart
rights: Copyright (c) 2025 Tiara Nathasya, Nicko Albart http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-06
publication date: 2025-04-06
starting page: 631
ending page: 639
doi: 10.31539/budgeting.v6i2.13686

Pengaruh Green Innovation dan Keberlangsungan Hidup Terhadap Kinerja Keuangan UMKM (Studi Kasus pada Sentra Industri Tahu Kabupaten Polewali Mandar)
type: item
description: The success of the company is one of the most important points to maintain survival as well as economic and environmental resources. In this study, the problems that occur in Polewali Mandar Regency are related to the use of environmentally friendly innovations which are suspected of not being optimal or implementing GI. The purpose of this study was to determine the extent to which green innovation and survival affect the financial performance of MSMEs in the tofu industry center in Polewali Mandar Regency. This study uses quantitative methods, with the sample used by all tofu industry players from the total population of 56 tofu industry MSME players. Based on the results of this study indicate that (1) The effect of green innovation on financial performance has no visible and beneficial impact on Financial Performance, (2) Business Sustainability has a significant effect on Financial Performance. Keywords: Financial Performance, Green Innovation, Sustainability
subject: Articles
  topic: section
creator: Ayu Putriana Dewi
creator: Arif Noviarkahman Zagladi
rights: Copyright (c) 2025 Ayu Putriana Dewi, Arif Noviarkahman Zagladi http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-06
publication date: 2025-04-06
starting page: 619
ending page: 630
doi: 10.31539/budgeting.v6i2.13350

Pengaruh Teknologi Keuangan Terhadap Inklusi Keuangan (Studi pada Penggunaan E-Wallet pada Mahasiswa S2 Univeristas Negeri Malang)
type: item
description: This research aims to analyze the effect of financial technology on financial inclusion among Masters Students at the State University of Malang. This study uses quantitative methods with descriptive and explanatory research types. The sampling technique uses non probability sampling and is carried out using purposive sampling. The sample in this research was Master's students at the UM who used e-wallets for financial transactions. The data collection technique uses a questionnaire. The data obtained was then analyzed using simple regression analysis techniques with using SPSS software. Keywords: E-Wallet, Financial Inclusion, Financial Technology.
subject: Articles
  topic: section
creator: Aditya Putra Wardanu
creator: Fadhilah Nur Oktaviani
creator: Shafa Annisa Puspasari
creator: Ely Siswanto
rights: Copyright (c) 2025 Aditya Putra Wardanu, Fadhilah Nur Oktaviani, Shafa Annisa Puspasari, Ely Siswanto http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-06
publication date: 2025-04-06
starting page: 611
ending page: 618
doi: 10.31539/budgeting.v6i2.13317

The Influence of Electronic Word of Mouth and Hedonic Shopping Motives on Impulse Buying in Shopee Flash Sales Users: A Study on Shopee Users in Malang City
type: item
description: With the increasing number of internet users in Indonesia, people are starting to experience changes in behavior and mindset, whereas modern society prefers practical and efficient things. One of the changes in people's behavior is in terms of shopping, previously, people preferred to shop directly by coming to the store they wanted to visit and of course, it would take a long time or process, in contrast to now that people prefer to shop online with a shorter time or process using e-commerce. This study was conducted to examine the factors that influence consumer behavior in making impulse purchases on Shopee. Factors that influence impulse buying on Shopee are thought to be influenced by electronic word of mouth and hedonic shopping motives. This study uses quantitative research using IBM SPSS 26. A sample of 100 questionnaires was distributed to respondents, with the assumption that if more than 30 questionnaires were filled in. The results show that electronic word of mouth has no effect on impulse buying, hedonic shopping motives affect impulse buying, and simultaneously electronic word of mouth and hedonic shopping motives affect impulse buying. Keywords: Electronic Word Of Mouth, Hedonic Shopping Motives, Impulse Buyinga
subject: Articles
  topic: section
creator: Nur Afika Fitriani
creator: Arief Noviarakhman Zagladi
rights: Copyright (c) 2025 Nur Afika Fitriani, Arief Noviarakhman Zagladi http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-06
publication date: 2025-04-06
starting page: 598
ending page: 610
doi: 10.31539/budgeting.v6i2.13287

Pengaruh Fear of Missing Out (FOMO) dan Viral Marketing yang Ditimbulkan oleh Tiktok Terhadap Keputusan Pembelian Gadget Terbaru di Kalangan Mahasiswa Kota Malang
type: item
description: This research aims to analyze the influence of Fear of Missing Out (Fomo) and viral marketing caused by TikTok on students' decisions to purchase the latest gadgets in Malang City. This research uses quantitative methods and descriptive research type. The sampling technique uses non-probability sampling and is carried out using purposive sampling. The sample in this research were active Malang City students who used the TikTok application. The data collection technique uses a questionnaire. The data obtained were analyzed using the multiple regression analysis method with the help of the SPSS program. Keywords: Fear Of Missing Out (Fomo), Purchase Decisions, Viral Marketing
subject: Articles
  topic: section
creator: Enjelika Enjelika
creator: Arief Noviarakhman Zagladi
rights: Copyright (c) 2025 Enjelika Enjelika, Arief Noviarakhman Zagladi http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-06
publication date: 2025-04-06
starting page: 589
ending page: 597
doi: 10.31539/budgeting.v6i2.13286

Analisis Strategi Komunikasi Pemasaran pada Media Sosial Instagram pada Akun HSR Wheels
type: item
description: This study aims to determine the Analysis of Marketing Communication Strategies on Instagram Social Media on the Hsr Wheels Account. The theory used is SOSTAC theory (situation, objective, strategy, tactics, action, control). The methodology used in this study is a qualitative method, namely making observations and interviews with several resource persons involved in the research. The data analysis methods used are data reduction, data presentation, and conclusions. The results of the research found are how the Hsr Wheels brand or company uses Instagram social media as a medium to increase sales and buyer interest. As well as the results of the Hsr Wheels brand marketing communication strategy on Instagram social media in increasing sales and buying interest. Based on SOSTAC theory (situation, objective, strategy, tactics, action, control), of the four informants known to Hsr Wheels uses the feature feature on Instagram to do promotions such as Stories, Reels, and Posts to increase sales and attract visitors. Keyword: Instagram, Marketing Communication, Strategy.
subject: Articles
  topic: section
creator: Yohanes Aric Kuncoroyakti
creator: Sara Anjani
creator: Nurul Kholifah Bahasuan
creator: Agung Anugrah Firliandika
creator: Choirul Umam
rights: Copyright (c) 2025 Yohanes Aric Kuncoroyakti, Sara Anjani, Nurul Kholifah Bahasuan, Agung Anugrah Firliandika, Choirul Umam http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-26
publication date: 2025-04-26
starting page: 651
ending page: 656

Strategi Fundraising Dana Zakat Melalui Sosialisasi dan Edukasi Berbasis Digital Qris (Studi Baznas Provinsi Bengkulu)
type: item
description: The purpose of this research is to find out the strategy of fundraising zakat funds through socialization and education based on digital QRIS at BAZNAS Bengkulu Province and to find out the application / implementation of fundraising of digital QRIS-based zakat funds at BAZNAS Bengkulu Province. This research is a qualitative research with a descriptive approach. This type of research uses field research at the National Amil Zakat Agency (BAZNAS) of Bengkulu Province, this research is a study-based research by conducting field research on data on fundraising for digital QRIS-based zakat funds at BAZNAS Bengkulu Province obtained from interviews, observations, and institutional documentation. The results showed that the strategy of fundraising zakat funds through socialization and education based on digital QRIS at BAZNAS Bengkulu Province was carried out through several methods / ways, namely direct fundraising and indirect fundraising and the implementation of fundraising for digital QRIS-based zakat funds at the National Amil Zakat Agency of Bengkulu Province was carried out through several methods / ways, namely, conducting donation campaigns, carrying out cooperation with institutions / agencies, making determination letters, zakat consultation services, and reporting. Payment of zakat with QRIS can be done using several digital payment applications. Keywords: Zakat, Fundraising, Strategy, Implementation, Digital QRIS
subject: Articles
  topic: section
creator: Onesa Lestari
creator: Desi Isnaini
creator: Yenti Sumarni
rights: Copyright (c) 2025 Onesa Lestari, Desi Isnaini, Yenti Sumarni http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-29
publication date: 2025-04-29
starting page: 662
ending page: 676
doi: 10.31539/budgeting.v6i2.14449

Memunculkan Jiwa Kewirausahaan di Kalangan Mahasiswa: Strategi, Tantangan, dan Peluang
type: item
description: Entrepreneurship is one of the important pillars in driving economic growth, creating jobs, and overcoming various social challenges. Among university students, the development of entrepreneurial spirit becomes even more crucial, given their potential as agents of change and future innovators. This journal examines strategies to bring out the entrepreneurial spirit among university students, challenges faced in the process, and opportunities that can be optimized. Based on existing research and literature, the article offers insights on how higher education institutions can play a role in creating an enabling environment for the development of entrepreneurial skills. Keywords: Entrepreneurship, Entrepreneurship Education, Motivation, University Students.
subject: Articles
  topic: section
creator: Anjalina Nurwahyuni Fazlilah
creator: Disa Siti Nurjanah
creator: Andihilmi Al Sidiqin
creator: Zani Pratama
creator: Sopyan Saori
rights: Copyright (c) 2025 Anjalina Nurwahyuni Fazlilah, Disa Siti Nurjanah, Andihilmi Al Sidiqin, Zani Pratama, Sopyan Saori http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-25
publication date: 2025-04-25
starting page: 640
ending page: 646

Analisis Supply Chain Managemenet pada Perusahaan Pabrik Mie Benteng Kota Sukabumi
type: item
description: Supply Chain Management is a supply chain that can find out how the process of a series of activities, management and product activation. The focus of the research being studied is the Benteng Noodle Factory in the city of Sukabumi. Tuuan from this research is to find out how Supply Chain Management is in the Benteng Noodle factory. Research method used is qualitative. The data collection techniques used were interview observation as well as documentation and data analysis techniques starting from data processing to interpretation or conclusions. The results of this research say that the implementation of the Supply Chain Management system or supply chain used at the Mie Benteng factory is optimal enough to produce satisfaction. Consumer. Keywords : Consumer Satisfaction, Supply Chain Management.
subject: Articles
  topic: section
creator: Sopyan Saori
creator: Nugi M.Ramdani
creator: Ilham Maulana
creator: Muhammad Noval
creator: Husnul Hidayah
rights: Copyright (c) 2025 Sopyan Saori, Nugi M.Ramdani, Ilham Maulana, Muhammad Noval, Husnul Hidayah http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-26
publication date: 2025-04-26
starting page: 657
ending page: 661

Peranan Dinas Koperasi Usaha Mikro Perindustrian dan Perdagangan dalam Pemberdayaan Industri Kecil Menengah di Kota Sukabumi
type: item
description: This research examines the role of the Department of Cooperatives, Micro Enterprises, Industry, and Trade (Diskoperindag) in empowering Small and Medium Industries (SMIs) in Sukabumi City. Using a qualitative descriptive method through in-depth interviews and document analysis, this study identifies various empowerment programs conducted by Diskoperindag, particularly in the context of entrepreneurship training and digital adaptation. The results indicate that Diskoperindag plays a significant role as a catalyst in SMI development through training programs covering business management, digital marketing, and product innovation. Despite facing challenges such as limited budget and human resources, these empowerment programs have proven to help SMI entrepreneurs enhance their competitiveness and adaptability in the digital era, especially during the Covid-19 pandemic. This research recommends increasing collaboration with the private sector and universities, conducting regular program evaluations, and strengthening technology-based training to optimize SMI empowerment in Sukabumi City. Keywords: Business Digitalization, Diskoperindag, Entrepreneurship Training, SMI Empowerment, Sukabumi City
subject: Articles
  topic: section
creator: Dita Rizki Nuranisa
creator: Serlina Aisyah
creator: Siti Syaaidah Rismayanti
creator: Muhamad Mulyana
creator: Sopyan Saori
rights: Copyright (c) 2025 Dita Rizki Nuranisa, Serlina Aisyah, Siti Syaaidah Rismayanti, Muhamad Mulyana, Sopyan Saori http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-25
publication date: 2025-04-25
starting page: 647
ending page: 650

Teknologi Informasi sebagai Faktor Penggerak Ekonomi Mikro di Indonesia
type: item
description: This study investigates how information technology impacts the microeconomy in Indonesia. The purpose of this study is to provide an understanding of how the adoption of information technology affects the dynamics of the micro-economy at the local level by focusing on elements such as logistics efficiency, global market access, product and service innovation, micro-enterprise empowerment, and productivity improvement. This study concludes through theoretical studies and analysis of the results that information technology has many benefits, although there are problems that must be addressed, such as the digital divide and data security risks. A series of recommendations are made to maximize the benefits of information technology and encourage equitable microeconomic growth. Keyword: Information Technology, Microeconomics, Technology Adoption, Productivity
subject: Articles
  topic: section
creator: Rita Boima Purnamasari Marpaung
creator: Dede Ruslan
rights: Copyright (c) 2025 Rita Boima Purnamasari Marpaung, Dede Ruslan
date: 2024-12-31
publication date: 2024-12-31
starting page: 583
ending page: 588
doi: 10.31539/budgeting.v6i1.13216

Analisis Keterampilan dan Pengetahuan Sumber Daya Manusia dalam Meningkatkan Efisiensi Produksi Rumput Laut di Sumenep
type: item
description: The purpose of this study is to determine the human resource competencies needed to improve seaweed production efficiency and to examine how human resource knowledge plays a role in increasing production efficiency in Sumenep. This study uses a qualitative approach. Data were obtained through interviews, observations, and documentation from farmers and production managers. The results showed that to increase seaweed production yields, good technical and managerial skills are needed, as well as knowledge of effective cultivation techniques. Furthermore, it was proven that improving HR skills through continuous training increases the welfare and productivity of farmers. This study found that more inclusive training programs are needed so that human resources in seaweed cultivation in Sumenep can be maximized. Keywords: Human Resources Knowledge, Production Efficiency, Skills
subject: Articles
  topic: section
creator: Kholilur Rokhmani
creator: Zainiyatul Afifah
creator: Mudji Kuswinaro
rights: Copyright (c) 2025 Kholilur Rokhmani, Zainiyatul Afifah, Mudji Kuswinaro
date: 2024-12-30
publication date: 2024-12-30
starting page: 569
ending page: 582
doi: 10.31539/budgeting.v6i1.13101

Analisis Rasio Keuangan PT Kereta Api Indonesia (Persero) Periode 2022-2023 Berdasarkan Rasio Likuiditas
type: item
description: This study assesses an organization's financial performance using financial statements from different reporting periods. The financial statements of a business can aid in decision-making and asset growth for the general public, investors, shareholders, and management. This study investigates the financial performance of PT Kereta Api Indonesia (Persero) and its Subsidiaries in 2022-2023. This quantitative descriptive research uses secondary data as a data source. Internal data is used, and data collection methods include documentation and literature studies. The study uses financial measures consisting of liquidity ratios: Current Ratio, Quick Ratio, and Cash Ratio. Keywords: Company Performance, Financial Analysis, Liquidity Ratio
subject: Articles
  topic: section
creator: Fadilla Siska Tiara
creator: Eva Maria Sulastri
rights: Copyright (c) 2024 Fadilla Siska Tiara, Eva Maria Sulastri
date: 2024-12-27
publication date: 2024-12-27
starting page: 560
ending page: 568
doi: 10.31539/budgeting.v6i1.13282