The Factors of Affecting The Intention of Merchandise In Flight

This study aims to determine the effects of attitude, brands, social influence and satisfaction on purchase intentions of merchandise in flight to air transportation service users both domestically and abroad. This research used accidental sampling technique which was conducted on 201 samples from users of domestic or foreign air transportation services in 2019. The method was a questionnaire and an interview. By using SEM Amos 21 statistical tools. The results showed that all variables used in this study were attitudes, brands, social influences and satisfaction had a significant and positive influence on purchase intention variables. This shows that the presence of internal and external factors of a customer will also affect the customer's purchase intention for a merchandise

Entrepreneurial Accounting as a Driver of SMEs’ Sustainability: A Systematic Review

Purpose: This paper conducted a systematic review of entrepreneurial accounting (EA) articles published over the last ten years (2012 – 2022). Using the Systematic Qualitative Assessment Techniques (SQAT) to review 79 EA journal articles to provide an understanding of the antecedent and importance of the concept on business venture survival or otherwise. Methodology: This paper analysed the time distribution, geographic distribution, theory used, article type, data collection methodologies and themes of the EA article reviewed. Findings: The key findings show that EA interest has increased in Asia and Africa over the last decade, while Oceania (Australasia) were least represented. The most striking theme out of the five identified is the impact of EA as the heart of business ventures’ sustainability, while the resource-based theory was most used to provide a clear understanding of the concept of the need for inherent management and cost accounting skills. Implications: Findings from the review confirm the importance of entrepreneurial accounting (EA) in SMEs as scholarly work has increased in recent times in the most developing economies, especially in Asia and Africa. This study recommended that EA skills should form part of the funding requirements for start-ups in accessing finance.   Keywords: entrepreneurial accounting, systematic review, sustainability, financial literacy

Integrating Spirituality in Accounting Research: A Novel Methodological Approach

Accounting research has traditionally been emphasized from a quantitative and rational perspective. However, accounting as a social science encompasses deeper and more diverse dimensions, including spirituality. This article explores the potential of integrating spiritual methodology in accounting research, considering that spirituality can provide a novel and profound perspective in understanding the realities of accounting. Utilizing hermeneutics and phenomenology approaches, this article attempts to comprehend how spirituality can be applied in accounting research and the benefits that can be derived. The findings suggest that through a spiritual approach, researchers can attain a more holistic and in-depth understanding of accounting realities. Additionally, spiritual methodology fosters self-reflection and heightened awareness in researchers, enriching the research process itself. This article contributes to the literature by offering an alternative viewpoint in accounting research methodology and emphasizing the importance of integrating spirituality in research

Perceived Quality, Trust, Satisfaction on Student Loyalty in Private Universities

The best universities certainly have advantages which are their competitiveness. These are essential studies conducted at private universities in West Jakarta, Indonesia, about the effect of perceived quality, trust, and student satisfaction on student loyalty. This study aims to examine the effect of perceived quality on students, student satisfaction, and student confidence in student loyalty. The population of this research is the five best universities in West Jakarta, with a total sample of 150 students. The research design used in this study is a causal descriptive research design and uses a quantitative method approach that is processed and tested using SEM-PLS. The findings of this study indicate that the perceived quality of students, student trust, and student satisfaction is proven to increase student loyalty, and the perceived quality of students will affect student loyalty through student satisfaction. These findings have also provided a better understanding of how each factor affects student loyalty. This research contributes to the theoretical and practical levels, as well as contribute knowledge to the determinants of student loyalty at the 5 Best Private Universities in West Jakarta, Indonesia

Determinants of Capital Structure in Retail Companies Listed on The Indonesian Stock Exchange

The determinant of the capital structure of retail companies listed on the Indonesia Stock Exchange (IDX) is the factors that influence how companies in this sector decide to finance their operations, including how they incorporate debt and equity into their capital structure. The capital structure is the comparison between debt and equity used by companies to finance their activities. This research aims to construct a concept and model and analyze the determinants of capital structure in retail companies in Indonesia using a Panel Data Regression approach. The research population includes all retail sector companies in Indonesia listed on the Indonesia Stock Exchange from 2017 to 2022. The capital structure is proxied by Debt Equity Ratio (DER). Meanwhile, the determinants of capital structure in this study consist of Profitability, Size, Growth, Liquidity, and Distance From Bankruptcy (DFB). The research shows that Profitability, Size, Growth, Liquidity, and Distance From Bankruptcy (DFB) significantly influence the capital structure policy. The results of this research can assist companies in making more informed financial decisions and can serve as a foundation for the development of policies that support the growth of the retail sector in the Indonesian capital market

The Influence of Transaction Speed and Top-Up Facilities on the Decision to Use Fintech OVO with Partner Quantity as the Moderating Variable

This study aims to analyze whether there is a significant influence between Transaction Speed and the Decision to Use and Partner Quantity on the Top Up Facility. The population in this study are all people who use fintech ovo in the Jakarta area. The sample of this research is 175 people. The type of data created is primary data using a questionnaire which is filled in directly by the respondents and then processing the data using Partial Least Square (PLS). Statistical results from research data processing show that transaction speed has a positive and significant effect, top up facilities can have a positive and significant effect, partner quantity is not yet significant, transaction speed has a positive and significant effect on usage decisions, top up facility has a positive and significant effect on usage decisions

The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia

This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Multiple regression analysis as a statistical test is applied in this research. The findings from this research are evidence that tax avoidance, cash flow operations, company size and ROA have an effect on the cost of debt. From this evidence, tax avoidance and ROA have a positive direction, while cash flow operations and company size have a negative direction towards the cost of debt

Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance

In accordance with the theories of organizational culture, innovation diffusion and TAM, this study examines the relationship between organizational culture, management accounting information, innovation capability and company performance in small and medium enterprises (SMEs) in the city of South Tangerang. Data for the study were collected through a questionnaire survey of a sample of 160 top and middle level managers in SMEs. The results obtained reveal that organizational culture has a significant positive effect on company performance. In addition, the results show that the use of management accounting information and innovation capability has no significant effect on firm performance

The Effect of Product Quality and Service Quality on Repurchase Intention with Customer Satisfaction as a Mediation Variables (Case Study on CV. Prima Anugerah Sejati)

This study aims to analyze the effect of product quality and service quality on repurchase intention with customer satisfaction as a mediating variable. population of customers Printing CV. Prima Anugerah Sejati as many as 372 in December 2020. This study used 36 indicators, so that using an estimate based on the number of indicators obtained a sample size of around 180 respondents. Interval data in this study were generated using the Agree-Disagree Scale technique by developing statements that produce agree-disagree answers in various ranges of values ​​(Ferdinand, 2014: 160).The testing of the hypothesis in this study uses the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS).The research results indicate that 1)product qualityhas a positive and significant effect on customer satisfaction, indicating that if the quality of the product offered is getting better, customer satisfaction will increase.2) quality of servicehas a positive and significant effect on customer satisfaction, indicating that if the quality of service provided is getting better, customer satisfaction will increase. 3) customer satisfaction is able to significantly mediate the effect of product quality on repurchase intention, indicating that customer satisfaction is a factor that can significantly increase the effect of product quality on repurchase intention. 4) customer satisfaction is able to significantly mediate the effect of service quality on repurchase intention, customer satisfaction is a factor that can significantly increase the effect of service quality on repurchase intention. &nbsp

The Influences of Asset Structure and Asset Growth Toward Capital Structure

This research is aimed to investigate the influence of asset structure and asset growth toward capital structure. This study examines the factors influencing capital structure in real estate and property companies. This study used samples of 21 companies in its sector listed in Indonesia Stock Exchange (IDX) 2018-2020. The hypotheses are examined using two models to support the factors influencing capital structure. The result of this research expressed that from two independent variables, there is independent variable in particularly asset structure that have positive significance influence toward capital structure. Hypothesis of asset structure is accepted. However, another independent variable specifically asset growth does not influence capital structure. Thus, the hypotheses are rejected. This research result derives from t-test statistics