2026-03-08T07:19:13Z https://acityajournal.com/index.php/jebd/oai

oai:ojs2.acityajournal.com:article/3 2023-03-30T02:56:06Z jebd:ART

oai:ojs2.acityajournal.com:article/4 2023-03-30T02:56:06Z jebd:ART

oai:ojs2.acityajournal.com:article/6 2023-03-30T02:56:06Z jebd:ART

oai:ojs2.acityajournal.com:article/7 2023-03-30T02:56:06Z jebd:ART

oai:ojs2.acityajournal.com:article/8 2023-03-30T02:56:06Z jebd:ART

oai:ojs2.acityajournal.com:article/27 2025-04-24T03:54:49Z jebd:ART

The Influence Of Electronic Word Of Mouth And Brand Image On Purchasing Decisions At Shopee SAMSUDDIN, Ardian e-WOM, brand image purchasing Decision No Purpose:With the fourth industrial revolution, technology around the world is developing faster, enabling faster information transfer (Nabilah et al., 2021). This is exacerbated by the increasing number of internet users around the world. Internet use is prevalent in many areas of everyday life. The economic sector is the only industry that has been negatively affected by the emergence of the internet (Malay, 2022).Methodology: The methodology used in this research is quantitative. Consumers who took part in this survey had previously made purchases at Shopee.com. On the other hand, the minimum number of samples needed for this research is around 90 samples by using a questionnaire in determining the research. While the analysis tool uses multiple regression via SPSS.Findings: The results of the study suggest that keeping this in mind, it can be said that Electronic Word Of Mouth is a useful word of mouth tool for Shopee purchase recommendations. Electronic Word Of Mouth has a more dominant influence on the purity of purchases at Matahari Depart Store, so it is suggested that Matahari's management must be able to provide good service to consumers.Implication: The implications of the research state that brand image lifestyle and electronic word of mouth promotion on purchasing decisions are very decisive for marketing. So that the brand can create a good product and increase purchases. PT. Keberlanjutan Strategis Indonesia 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/27 10.38142/jebd.v1i1.27 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023); 1- 5 2985-5365 2986-2132 10.38142/jebd.v1i1 eng https://acityajournal.com/index.php/jebd/article/view/27/532 No Copyright (c) 2023 Ardian SAMSUDDIN https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/34 2025-04-24T03:54:49Z jebd:ART

The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019) NURDIN, Nurdin RIYADI, Padlah Profitabillity Leverage institusional ownership audit commite independent commissioner company size sustainability report Purpose:The research aims to determine the effect of financial performance, leverage, good corporate governance and company size on sustainability reports (study of companies listed on the LQ 45 2015 – 2019). Entity business management is currently not only based on economic aspects but also social aspects as the main basis for decision makers.Methodology:This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committee, independent commissioners, and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019, so that 85 research samples were determined. Data was processed and analyzed using multiple linear regression.Findings:Related to sustainability in full and detail in the annual report or make a separate report regarding the company's social and environmental activities in the sustainability report or sustainability reporting. FOR Investors Investment is given to entities engaged in the natural resource management sector. Disclosure of sustainability reports is a consideration because entities that carry out and report corporate social responsibility will undoubtedly be more attractive to investors. After all, this gives legitimacy to the company's good value in the eyes of investors.Implication:Future research is expected to use different objects, such as companies in the manufacturing and mining sectors, which are directly correlated with environmental aspects and different indices, for example, SRI-KEHATI, LQ45, Kompas 100, and so on. The different research times and variables are also a suggestion for other researchers—the value of shares, aspects of capital, and other financial performance. PT. Keberlanjutan Strategis Indonesia 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/34 10.38142/jebd.v1i1.34 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023); 22 - 36 2985-5365 2986-2132 10.38142/jebd.v1i1 eng https://acityajournal.com/index.php/jebd/article/view/34/535 Copyright (c) 2023 Nurdin, NURDIN., Padlah RIYADI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/36 2025-04-24T03:54:49Z jebd:ART

The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government SANUSI, Sanusi RIYADI, Padlah Budget Goal Clarity, Reporting System and Accountability of Government Performance, The System of Internal Control, Public Sector Organization, Purpose:Financial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting.Methodology:This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.Findings:The population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0.Implication:The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an intervening variable can affect the clarity of budget objectives and reporting systems on performance accountability. PT. Keberlanjutan Strategis Indonesia 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/36 10.38142/jebd.v1i1.36 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023); 6 - 21 2985-5365 2986-2132 10.38142/jebd.v1i1 eng https://acityajournal.com/index.php/jebd/article/view/36/534 Copyright (c) 2023 Sanusi SANUSI, Padlah RIYADI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/40 2025-04-24T03:54:49Z jebd:ART

The Effect of Product Innovation and Market Orientation on Performance Muhammadiyah Da'wah Institute Marketing PRABOWO, Eko ZEN, Muhamad Method Strategy Da'wah Muhammadiyah No Purpose:Muhammadiyah da'wah is included in da'wah in the reform era because da'wah in the reform era Muhammadiyah began to get a good response, it is very important to have a strategy, management and management of da'wah to advance da'wah. The purpose of this research is to identify the techniques and tactics of Indonesian Muhammadiyah da'wah.Methodology:This study is qualitative research with data collection methods through observation. Data analysis in this study used a qualitative descriptive method with a sociological approach.Findings:The study results show that Muhammadiyah da'wah's methods generally include the da'wah method of wisdom, good advice, and good dialogue. Muhammadiyah's da'wah strategy is to prioritize Islamic teachings in accordance with the Shari'ah, form a Hajj ritual guidance institution, build a culture of dialogue, and foster young generations, mass media preaching, cultural preaching, and preaching community empowerment in the fields of education, economy, social and health.Implication:Da’wah in the marketing strategy of Muhammadiyah da'wah institutions in the form of selling Muhammadiyah products such as water and noodles to the community by treating them with quality ingredients so that they do not cause disease implications that occur, and the selling price is not too high and can still be reached by consumers as well as mineral water in general. The purpose of this Muhammadiyah product is to uphold the Islamic religion so that an actual Islamic society is realized. By offering Muhammadiyah products, they can introduce Muhammadiyah preaching to consumers by buying Muhammadiyah products. PT. Keberlanjutan Strategis Indonesia 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/40 10.38142/jebd.v1i1.40 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023); 37 - 46 2985-5365 2986-2132 10.38142/jebd.v1i1 eng https://acityajournal.com/index.php/jebd/article/view/40/536 no Copyright (c) 2023 Eko PRABOWO, Muhamad ZEN https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/43 2025-04-24T03:54:49Z jebd:ART

The Educator Resource Management In Improving Teacher Professionalism In MTS Muqaddimatul Akhlak Silo Jember HASANAH, Nabila TSAURI, Sofyan USRIYAH, Lailatul Management Educator Resources Teacher Professionalism No Purpose:Educator Resource Management is a process of using competent human resources through the process of recruitment, selection, placement, training, and development to achieve the goals of educational institutions and professional teachers. The purpose of this research is to find out how the process of recruitment and selection of teaching resources. 2) To determine the placement of educational resources d. 3) To find out the training and development of educator resources.Methodology:This study uses a qualitative approach to the type of research Field research. Sources of data using primary data sources and secondary data sources. Data collection techniques using non-participatory observation, interviews, and documentation. Data analysis used descriptive qualitative with Miles and Huberman's interactive model. Data validity uses source triangulation and data triangulation.Findings:The recruitment process applies the principles of professionalism and transparency. b) The MTS Muqaddimatul Akhlak Silo Jember selection included administration selection, interviews, and teaching practice. 2) Placement of educators decided by the Head of the Madrasah is carried out by determining the background of the diploma, prioritizing work experience and abilities (skills), and paying attention to the attitude and appearance of prospective educators who will apply. 3). Training and development at Mts Muqaddimatul Akhlak Silo Jember.Implication:To improve and develop the potential of these teachers, the school organizes Training and workshops held by other agencies with the hope that the potential and knowledge of teachers will increase and develop so that they positively affect school progress. PT. Keberlanjutan Strategis Indonesia 2023-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/43 10.38142/jebd.v1i1.43 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023); 47-51 2985-5365 2986-2132 10.38142/jebd.v1i1 eng https://acityajournal.com/index.php/jebd/article/view/43/537 no Copyright (c) 2023 Nabila HASANAH, Sofyan TSAURI, Lailatul USRIYAH https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/44 2025-10-03T08:26:14Z jebd:ART

Implementation Of Digital Marketing as An Effort to Increase Sales for MSMEs In the City of Bandar Lampung in The New Normal SAEPUDIN, Saepudin AZKA, Fuad YUNIFER, Muhammad Glenn Covid-19, Content Marketing, Digital Marketing, Social Media Marketing, UMKM tidak ada Purpose:Since the World Health Organization (WHO implemented the Coronavirus as a global pandemic, with case data in Indonesia as of June 29, 2020, with the number of confirmed cases reaching 55,092 people, it had a major impact on various sectors, one of which is the economic sector, especially MSME businesses. This study aims to see the role of digital marketing in increasing MSME sales in Bandar Lampung City during the COVID-19 pandemic.Methodology:This study uses a qualitative method called literature study, namely the technique of collecting data and information through various literature or references. The primary references used in scientific writing are scientific journals, information, and national and international news. The data used are secondary data, which are mostly obtained from websites and government statistics that are relevant to the object being studied. Processing of the data and information contained in this scientific paper using the descriptive methodFindings:In this scientific paper, digital marketing strategies will be explained with the concepts of social media marketing and content marketing. Digital marketing provides several benefits, including connecting sellers and buyers on the internet, expanding market share, and generating higher sales.Implication:By implementing digital marketing as a marketing strategy, sales turnover for MSME players will increase. PT. Keberlanjutan Strategis Indonesia 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/44 10.38142/jebd.v1i2.44 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June); 52 - 57 2985-5365 2986-2132 10.38142/jebd.v1i2 eng https://acityajournal.com/index.php/jebd/article/view/44/545 oke Copyright (c) 2023 Saepudin SAEPUDIN, Fuad AZKA, Muhammad Glenn YUNIFER https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/45 2025-10-03T08:26:14Z jebd:ART

A Low Financial Literacy On The Desire To Do Online Loans (Case Study Of Muhammadiyah Surabaya University Students) PUTRA, Bagas Laksana RIFQI, Arfian Ambar AL-MASYHURI, Samdan Financial Literacy online loans personal data No Purpose:The purpose of this study is to find out the Low Financial Literacy Against the Desire to Make Online Loans (Case Study of University of Muhammadiyah Surabaya Students).Methodology:The type of research used in this study is a qualitative method. In this qualitative method, the researcher conducts research by considering the situation and condition of the respondents. The data collection method used is by conducting interviews and documentation. Interviews were conducted with 90 management students at the University of Muhammadiyah Surabaya. Meanwhile, the following data collection method is the method of documentation or collecting information in journals.Findings:The results of the study showed that there were still many students who had a lack of understanding. Then, many students do not understand the impact caused by the dissemination of personal information data. Then, many students have not been able to calculate the risk that will be obtained if the payment exceeds the maturity date or even the risk of spreading illegal data.Implication:This study underscores the importance of equipping students with the necessary skills to navigate financial decisions responsibly. It can include educating them about the implications of sharing personal information, understanding the risks associated with late payments, and recognizing the dangers of spreading illegal data. PT. Keberlanjutan Strategis Indonesia 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/45 10.38142/jebd.v1i2.45 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June); 58 - 62 2985-5365 2986-2132 10.38142/jebd.v1i2 eng https://acityajournal.com/index.php/jebd/article/view/45/546 no Copyright (c) 2023 Bagas Laksana PUTRA, Arfian Ambar RIFQI, Samdan AL-MASYHURI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/56 2025-10-06T05:08:17Z jebd:ART

Exploring The Influence Of Entrepreneurial Abilities On Graduates' Risk-Taking Readiness OGBARI, Mercy Ejovwokeoghene Entrepreneurship pedagogy Education Ability Risk no Purpose:Most graduates from Nigerian universities are trained to rely on white-collar employment for their living rather than being given entrepreneurial or self-reliant skills. Because of this, a sizeable percentage of Nigerian university graduates are still looking for rewarding jobs today. Although they theoretically understand becoming self-sufficient, they need more business acumen. It is, therefore, vital to equip these graduates with the abilities and information required to enable them to create employment rather than seek it. As a result, this study looked into the impact of entrepreneurial abilities on graduates' readiness to venture and accept risks.Methodology:The study's research tool was a thoughtfully created questionnaire with a descriptive design. The researcher employed both a descriptive study design and a causal research design. The population of the study consisted of 7,098 Covenant University graduates. The Yamane formula was used to determine the sample size for this investigation, which was 379. The study's random sample techniques were practical, clear-cut, and intended.Findings:The study's conclusions show a significant and favorable relationship between graduates' risk-taking propensity and entrepreneurial skills among Nigerian university students.Implication:The study finds that graduates' tendency to take risks and their intention to start their businesses are highly influenced by entrepreneurial education and the development of entrepreneurial skills through self-learning and taught courses. PT. Keberlanjutan Strategis Indonesia 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/56 10.38142/jebd.v1i2.56 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June); 63 - 76 2985-5365 2986-2132 10.38142/jebd.v1i2 eng https://acityajournal.com/index.php/jebd/article/view/56/547 no Copyright (c) 2023 Mercy Ejovwokeoghene OGBARI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/73 2025-10-03T08:26:14Z jebd:ART

The Effect of Sustainability Accounting, Work Environment, and Leadership on Employee Performance ANGGRENI, Ni Kadek Dwi Ayu SARA, I Made SAPUTRA, Komang Adi Kurniawan Sustainability Accounting Work Environment Leadership Employee Performance no Purpose:This study examines and analyzes the effect of Sustainability Accounting, Work Environment, and Leadership on Employee Performance.Methodology:This research was conducted at the Office of the Central Bureau of Statistics of Bali Province with a sample of 60 respondents using a saturated sampling technique. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:The study results show that (1) Sustainability Accounting positively affects Employee Performance at the Office of the Central Bureau of Statistics of Bali Province. It shows that the better or increasing the Sustainability Accounting, the more employee performance will also increase at the Office of the Central Bureau of Statistics of the Province of Bali (2) The work environment has a positive effect on Employee Performance at the Office of the Central Bureau of Statistics of the Province of Bali. It shows that the better or increasing the work environment, the more employee performance will also increase at the Office of the Central Statistics Agency of the Province of Bali (3) Leadership has a positive effect on Employee Performance at the Office of the Central Statistics Agency of the Province of Bali.Implication:It shows that the better or increasing the leadership, the higher the performance of employees at the Office of the Central Bureau of Statistics for the Province of Bali. PT. Keberlanjutan Strategis Indonesia 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/73 10.38142/jebd.v1i1.73 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June); 77 - 83 2985-5365 2986-2132 10.38142/jebd.v1i2 eng https://acityajournal.com/index.php/jebd/article/view/73/548 no Copyright (c) 2023 Ni Kadek Dwi Ayu ANGGRENI, I Made SARA, Komang Adi Kurniawan SAPUTRA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/74 2025-10-03T08:26:14Z jebd:ART

The Effect of Debtor Character and Fiducian Guarantee from SME Entrepreneurs on Credit Approval BINTANG, Ida Ayu Made SURASMI, Ida Ayu KAWISANA, Putu Gede Wisnu Permana Income Interest Rate Quality Services Award Decisions Credit no Purpose:This study aims to determine the effect of debtor character and fiduciary guarantees from SME entrepreneurs on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. The location of this research is at the BPD Bank, Klungkung Regency.Methodology:The population used is the credit employees of Bank BPD Klungkung Branch, with 35 employees. The sample in this study used 35 respondents. The data collection technique used in this study was a questionnaire containing a Likert scale. The data analysis technique used is multiple linear regression analysis.Findings:The results of this study indicate that the debtor's character has a significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. Fiduciary guarantees from SME entrepreneurs have no significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency.Implication:This indicates that banks prioritize easy credit for SME entrepreneurs rather than fiduciary guarantees in supporting credit relaxation policies during the Covid-19 pandemic. PT. Keberlanjutan Strategis Indonesia 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/74 10.38142/jebd.v1i2.74 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June); 84 - 89 2985-5365 2986-2132 10.38142/jebd.v1i2 eng https://acityajournal.com/index.php/jebd/article/view/74/549 no Copyright (c) 2023 Ida Ayu Made BINTANG, Ida Ayu SURASMI, Putu Gede Wisnu Permana KAWISANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/76 2025-10-06T06:14:26Z jebd:ART

Management Effectiveness Based on High School in North Mollo District (Studies at Kapan State High School and Kapan Christian High School) BOIMAU, Yerfiana Akas Demarci DJAHA, Ajis Salim Adang NEOLAKA, Melkiesedek. N. B. C. Neolaka Entrepreneurship pedagogy Education Ability Risk Graduate University NO Purpose:Through the School-Based Management (MBS) system, each school seeks to attract consumers (students) to make choices about their school, so the author wants to find out what and how School-Based Management in Kapan State High School and Kapan Christian High School influences school competition in getting new students or other factors.Methodology:The method used in this research is a descriptive method with a qualitative approach with 76 people who were determined purposively. Then, the primary and secondary data collected were analyzed using data analysis techniquesFindings:The results of the research found that the implementation of School-Based Management in Kapan State High School, Kapan Christian High School, was the most effective in its implementation based on the classification by the author according to the level of classification of effective, less effective, and ineffective.Implication:The research showed that Kapan Christian High School was the most effective in implementing Based Management. School (MBS) is the least effective, followed by Kapan State High School. PT. Keberlanjutan Strategis Indonesia 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/76 10.38142/jebd.v1i3.76 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September); 90 - 97 2985-5365 2986-2132 10.38142/jebd.v1i3 eng https://acityajournal.com/index.php/jebd/article/view/76/550 no Copyright (c) 2023 Yerfiana Akas Demarci BOIMAU, Ajis Salim Adang DJAHA, Melkiesedek. N. B. C. Neolaka NEOLAKA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/80 2025-10-06T06:35:47Z jebd:ART

Problems Of Financing SMES In Ghana: A Case Study Of Kwahu West And Birim Central Municipalities OPPONG, Frank Adams AGYEMANG, Oscar Opoku AGYEMANG KYEI, Kwabena SMEs financing problems Kwahu West Birim Central municipalities No Purpose:Considered peripheral to economic and public policy in the past, the role of small and medium enterprises (SMEs) has recently been highly recognized as a critical factor in the economic growth and development strategies of countries worldwide. This notwithstanding, SMEs continue to face a myriad of challenges about financing. The study, among others, sought to explore financing challenges facing SMEs in Kwahu West and Birim Central Municipalities of Ghana.Methodology:A survey questionnaire was used to collect data from 200 senior officers of SMEs in the selected municipalities. Descriptive statistics, Pearson's correlation, and linear regression statistical techniques were employed in data analysis.Findings:The findings indicated that most SMEs in both municipalities were sole proprietorships and needed more capacity and expertise to fulfill the requirements for external funding. Also, SMEs need more access to credit, adequate managerial expertise, information asymmetry, and transaction costs. In addition, the findings indicated that SIZE of SME and SME age have a positive and significant relationship with SME financing. Moreover, alternative funding sources, including equity sources provided by the alternative market of the Ghana Stock Exchange, were identified.Implication:The study concluded that although the financing challenges are real and numerous, stakeholder engagements and general governmental support can help push the growth and sustainability of SMEs. It was recommended that the National Board for Small-Scale Industries compile a register of all SMEs in the country and provide a platform for publishing their annual financial reports. PT. Keberlanjutan Strategis Indonesia 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/80 10.38142/jebd.v1i3.80 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September); 98 - 115 2985-5365 2986-2132 10.38142/jebd.v1i3 eng https://acityajournal.com/index.php/jebd/article/view/80/551 no Copyright (c) 2023 Frank Adams OPPONG, Oscar Opoku AGYEMANG AGYEMANG, Kwabena KYEI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/85 2025-10-03T08:26:32Z jebd:ART

Factors Affecting Motor Vehicle Taxpayer Compliance PUTRA, Anak Agung Gede Wisnu Adi Pradana KAWISANA, Putu Gede Wisnu Permana INDRIYANI, Ni Made Vita Service Quality Religiosity Subjective Norms No Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations. PT. Keberlanjutan Strategis Indonesia 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/85 10.38142/jebd.v1i3.85 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September); 129 - 134 2985-5365 2986-2132 10.38142/jebd.v1i3 eng https://acityajournal.com/index.php/jebd/article/view/85/555 no Copyright (c) 2023 Anak Agung Gede Wisnu Adi Pradana PUTRA, Putu Gede Wisnu Permana KAWISANA, Ni Made Vita INDRIYANI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/88 2025-10-06T07:04:51Z jebd:ART

Opportunities and Challenges of Rural Entrepreneurship in Afghanistan YAR, Fayaz Gul Mazloum HAJINEJAD, Ali entrepreneurship Rural Enterpreneurship Rural Development Challenges Opportunities NO Purpose: Rural entrepreneurship, as a fundamental and parallel approach to rural development goals, can significantly contribute to the advancement and progress of rural areas. It aims to reduce unemployment, enhance the productivity of individuals and resources, increase income, improve the economic situation, and empower rural communities. Therefore, it is considered a suitable and effective strategy for accelerating rural development. This paper explores the challenges and opportunities of rural entrepreneurship in Afghanistan.Methodology:In order to do this, a library-documentation research strategy was used, and a thorough literature study of pertinent topics and areas was carried out.Findings: As a result of this research, challenges such as a lack of financial resources, inadequate infrastructure facilities, and sociocultural barriers, as well as opportunities like affordable land, abundant natural landscapes and resources, and local customs and traditions, were identified.Implication:Finally, a framework for promoting rural entrepreneurship is proposed, and recommendations for addressing challenges and using opportunities better. PT. Keberlanjutan Strategis Indonesia 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/88 10.38142/jebd.v1i3.88 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September); 122 - 128 2985-5365 2986-2132 10.38142/jebd.v1i3 eng https://acityajournal.com/index.php/jebd/article/view/88/554 no Copyright (c) 2023 Fayaz Gul Mazloum YAR, Ali HAJINEJAD https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/90 2025-10-03T08:26:32Z jebd:ART

Islamic Concept of Dignity of Labour and Its Effect on The Nascent Entpreneurship Model AZEEZ, Badmus N. O. Abdul JIMOH, Amidu Adinoyi ACHARA, Issah Zubairu ABDULLAHI, Abubakar Yusuf Dignity Labour Effect Islamic Entrepreneurship Model No Purpose: Islam is a vital force that influences economic development and business performance, and it does not impede business development, entrepreneurship, and skill acquisition. Its economic system view of entrepreneurship is an integral part of wealth creation for Muslims. The objective of this paper is to see how the concept of Islamic dignity of labor could assist Muslim participants in the area of entrepreneurship.Methodology:The methodology of this research is theoretical; hence, it applied a qualitative approach.Findings: The data collection was conducted through the personal views of experts in Islamic worldview, Islamic entrepreneurship, ethics, and understanding of al-Qur'an, Sunnah, and other Islamic sources. Undoubtedly, if the Islamic concept of dignity of labor is adhered to, it would assist the Muslims to identify the lawful and the unlawful aspects of participation in entrepreneurship. Findings showed the effect of the Islamic ethical model on the Islamic entrepreneurship design.Implication:It is therefore recommended that whatever role the Muslims want to play in entrepreneurship, the ethics inherent in the Islamic concept of dignity of labor should be applied. PT. Keberlanjutan Strategis Indonesia 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/90 10.38142/jebd.v1i3.90 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September); 116 - 121 2985-5365 2986-2132 10.38142/jebd.v1i3 eng https://acityajournal.com/index.php/jebd/article/view/90/553 no Copyright (c) 2023 Badmus N. O. Abdul AZEEZ, Amidu Adinoyi JIMOH, Issah Zubairu ACHARA, Abubakar Yusuf ABDULLAHI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/100 2025-04-25T05:47:36Z jebd:ART

Analysis of Competitive Advantage and Its Relevance to SME Sustainability: A Case of Nigerian Manufacturing Industry OGBARI, Mercy Ejovwokeoghene KEHINDE, Busola E OGULU, Belema Stephanie SMEs innovation competitive advantage manufacturing industries entrepreneurship strategy None Purpose: The study examined competitive advantage and its relevance to SME sustainability using selected manufacturing companies in Lagos, Nigeria. The study's objectives were to determine the impact of innovation on product quality sales volume, among others of SMEs. The study was developed around resource and market-based theories.Methodology:The survey descriptive research design was adopted, and data were obtained from questionnaires filled out by respondents from the selected manufacturing firms. Multiple Regression was adopted to test the hypotheses at a 0.05 significance level. The study revealed a positive effect between the selected variables.Findings: Based on the findings, it was recommended that employees be motivated to use personal skills and abilities in executing daily activities, encourage creative thinking, and generate new and innovative techniques to boost the quick achievement of organizational growth.Implication:This study was conducted to determine the relevance of competitive advantage to business sustainability. It was discovered that competitive advantage has relevance to the sustainability of businesses, innovation increases sales volume, product quality influences market share, and product price positively affects the returns on investment of the business. PT. Keberlanjutan Strategis Indonesia 2023-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/100 10.38142/jebd.v1i4.100 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 4 (2023): Journal of Entrepreneurial and Business Diversity. (October – December); 135 - 144 2985-5365 2986-2132 10.38142/jebd.v1i4 eng https://acityajournal.com/index.php/jebd/article/view/100/557 None Copyright (c) 2023 Mercy Ejovwokeoghene OGBARI, Busola E KEHINDE, Belema Stephanie OGULU https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/107 2025-04-25T05:47:36Z jebd:ART

The Effectiveness of Providing Business Capital Loans in Developing Women's Entrepreneurial Soul RUSANDRY, Rusandry Effectiveness Business Capital Entrepreneurship Women None Purpose: Effectiveness is the achievement of organizational goals by efficiently using existing resources in terms of input, process, and output. The problem formulation of this research is to determine the effectiveness of providing business capital loans in developing women's entrepreneurial spirit (PT Esta Dana Ventura, North Maluku, and North Sulawesi) to determine the effectiveness of providing business capital loans in developing women's entrepreneurial spirit.Methodology:The type of research method used in this research is qualitative-descriptive. This method is a form of problem-solving by identifying problems and analyzing the effectiveness of providing business capital loans in developing women's entrepreneurship. In this research, data was obtained from primary data and secondary data. Data reduction, presentation, and conclusion are the data analysis techniques used.Findings: The research results show that based on interviews with the six women above, the effectiveness of providing business capital loans in developing women's entrepreneurial spirit carried out by PT Esta Dana Ventura Manado is quite effective. It is likely effective because the aim of providing business capital loans in the context of developing women's entrepreneurship by PT Esta Dana Ventura Manado has been achieved to empower and prosper members.Implication:However, there needs to be more supervision over the use of loans by members, resulting in borrowers using business capital loan funds not purely for business but for families whose money is only partially for business, resulting in delays in installment payments. PT. Keberlanjutan Strategis Indonesia 2023-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/107 10.38142/jebd.v1i4.107 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 4 (2023): Journal of Entrepreneurial and Business Diversity. (October – December); 145 - 150 2985-5365 2986-2132 10.38142/jebd.v1i4 eng https://acityajournal.com/index.php/jebd/article/view/107/558 None Copyright (c) 2023 Rusandry RUSANDRY https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/108 2025-04-25T05:47:36Z jebd:ART

Generalized Methods on Access Bank Share Price Changes and Variations in Nigeria Stock Market CHIGOZIE, Okere ELE, Chims Benjamin UCHENNA, Amadi Innocent Access Bank Markov Chain PCA Share Price Transition Matrix None Purpose: Stock market performance and operation have been widely recognized as a viable investment field in financial markets. This paper studied the share price movement of Access Bank, PLC.Methodology:The share price data was subjected to a 3-step transition matrix for independent share prices, which enabled us to proffer precise conditions for obtaining future share price changes and placed criteria that enabled us to come up with a 2x2 matrix solution of Principal Component Analysis (PCA) on the share price of Access bank.Findings: The solution matrix of the stochastic analysis showed that Access Bank PLC has the best probability of price increasing shortly by 12%, the best probability of reducing in the future by 21%, and the best probability of no change shortly by 20%.Implication:More so, an increase in the trading days also increases the value of future share price changes, and other statistical variables were also found. Finally, the influences of the relevant parameters of stock market variables were effectively discussed in this paper. PT. Keberlanjutan Strategis Indonesia 2023-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/108 10.38142/jebd.v1i4.108 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 4 (2023): Journal of Entrepreneurial and Business Diversity. (October – December); 151 - 159 2985-5365 2986-2132 10.38142/jebd.v1i4 eng https://acityajournal.com/index.php/jebd/article/view/108/560 None Copyright (c) 2023 Okere CHIGOZIE, Chims Benjamin ELE, Amadi Innocent UCHENNA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/112 2025-04-25T05:47:36Z jebd:ART

Stochastic Analysis of Markov Chain In Finite State: Empirical Evidence on Nigerian Current Account Net Movements UCHENNA, Amadi Innocent UCHECHI, Ahana ELE, Chims Benjamin NCA Stochastic Analysis Markov Chain Goods and Services Transition Matrix and Trade none Purpose: The Current Account is an essential indicator of an economy's speed. It is because it is defined as the sum of trade balance, net income from abroad, and net current transfers. Therefore, the impression of the Markov chain is a viable instrument for investigating the Nigerian Current Account (NCA) formation in finite since each finite state interconnects for suitable decision-making. Thus, this dissertation studied the stochastic analysis of the Markov chain on NCA data (2004-2022).Methodology:The NCA data were transformed into a 3-step transition probability matrix solution to cover independent years. The future NCA data changes were known by introducing a time interval of three years as row vectors.Findings: The solution matrix of the stochastic analysis showed that 2004-2012 has the highest probability of reducing payments by 72%, the year 2005-2013 has the highest probability of reducing by 66%, and finally, 2014-2022 has the highest probability of no-change in payments of goods and services by 3.3%.Implication:Finally, other statistical variations were also considered and discussed in this paper. All this informs the Nigerian economy on the proper way to make vital decisions effectively and are hopeful for future investment plans both short and long term respectively. PT. Keberlanjutan Strategis Indonesia 2023-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/112 10.38142/jebd.v1i4.112 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 4 (2023): Journal of Entrepreneurial and Business Diversity. (October – December); 160 - 171 2985-5365 2986-2132 10.38142/jebd.v1i4 eng https://acityajournal.com/index.php/jebd/article/view/112/561 None Copyright (c) 2023 Amadi Innocent UCHENNA, Ahana UCHECHI, Chims Benjamin ELE https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/113 2025-09-08T05:28:38Z jebd:ART

Analysis of Knowledge Needs of Young Entrepreneurs in the Era of Society 5.0 (Empirical Study of MSME Owners in the Special Region of Yogyakarta) FEBRIANDIKA, Ivan Knowledge Society Era 5.0 Young Entrepreneur No Purpose: This study investigates the level of Knowledge needed by young entrepreneurs in the Special Region of Yogyakarta and the extent to which they have adopted advanced technology in their business operations. By studying the topic, this study aims to understand better how young entrepreneurs in the Special Region of Yogyakarta can better utilize the potential offered along with the issue of the era of society 5.0, as well as overcome challenges that may arise in awareness.Methodology:This empirical study used a structured questionnaire to collect data from young entrepreneurs in the Special Region of Yogyakarta. The questionnaire includes questions about their Knowledge needs to develop their business in society 5.0 to identify relevant needs in the era of society 5.0. The questionnaire is processed to determine the value of importance, type of Knowledge, and its impact on the productivity of entrepreneurs in the Special Region of Yogyakarta.Findings: The results of the questionnaire were closed and analyzed with a simple method. The results of this study were as follows: Education (Average: 3.73) The average score of knowledge needs in education is 3.73 out of a scale of 5.0.Implication:By studying the topic, this study aims to understand better how young entrepreneurs in the Special Region of Yogyakarta can better utilize the potential offered along with the issue of the era of society 5.0, as well as overcome challenges that may arise in awareness. PT. Keberlanjutan Strategis Indonesia 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/113 10.38142/jebd.v2i2.113 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June); 255 - 260 2985-5365 2986-2132 10.38142/jebd.v2i2 eng https://acityajournal.com/index.php/jebd/article/view/113/574 no Copyright (c) 2024 Ivan FEBRIANDIKA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/114 2025-09-08T05:28:38Z jebd:ART

Macro-economic Variables and Bank Performance in Nigeria: Fourth Republic Perspective OGUNLOKUN, Ayodele ADEBISI, Adebola Olubunmi Lending Interest Rate Domestic Savings Unemployment Rate Bank's Performance No Purpose: The vagaries of the macroeconomic variables make the business environment unpredictable, and this often portends mammoth implications for various businesses, primarily critical businesses such as banking, which the successive governments within the Fourth Republic have strived to protect jealously. Therefore, this study assessed the impact of macroeconomic factors on the performance of Nigerian banks from 1999 to 2021.Methodology:Data for the study period came from the World Bank reports and the CBN and SEC Statistical Bulletins. An ARDL (Autoregressive Distributed Lag) model was employed to evaluate the data.Findings: Lending interest rates had a negative and statistically insignificant impact on the performance of Nigerian banks with a coefficient of -0.0422 (p-value = 0.3860 & gt; 0.05), in contrast to the unemployment rate, which had a negative but statistically significant impact with a coefficient of -0.0534 (p-value = 0.0012 & gt; 0.05).Implication:Lending interest rate and unemployment rate impeded banks' performance, gross domestic savings, GDP per capita income, and exchange rate facilitated banks' performance in Nigeria. PT. Keberlanjutan Strategis Indonesia 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/114 10.38142/jebd.v2i2.114 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June); 261 - 278 2985-5365 2986-2132 10.38142/jebd.v2i2 eng https://acityajournal.com/index.php/jebd/article/view/114/575 No Copyright (c) 2023 Ayodele OGUNLOKUN, Adebola Olubunmi ADEBISI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/115 2025-04-25T05:47:36Z jebd:ART

Analysis of the Training and Development Model of MSME Employees Ilbis Yogyakarta Using the MPPK 0.1 Test Tool FEBRIANDIKA, Ivan 'Auditory' 'Employee' 'Kinesthetic' 'Training and Development' 'Visual' None Purpose: This study aims to analyze the training and development model of MSME employees ILBIS YOGYAKARTA to facilitate mapping interests or preferences of employee training and development model styles (visual, auditory, kinesthetic) in companies or business organizations.Methodology:This research method uses the Development Training Model (MPPK 0.1) tool designed by researchers. The sample used among MSME ILBIS YOGYAKARTA employees amounted to 5 people who will participate in this study. The results will be directly readable using the Microsoft Excel program and then be concluded by researchers regarding the results obtained. Some of the researchers' data should be shared in this article. Therefore, only data used for general importance will be listed in this article.Findings: Employee 1: Visual 73,33% (Like), Auditory 60,00% (Like), Kinesthetic 30,00% (Dislike). Employee 2: Visual 76,67% (Like), Auditory 46,67% (Quite Likes), Kinesthetic 30,00% (Dislike). Employee 3: Visual 76,67% (Like), Auditory 60,00% (Like), Kinesthetic 53,33% (Quite Likes). Employee 4: Visual 76,67% (Like), Auditory 53,33% (Quite Likes)., Kinesthetic 40,00% (Quite Likes). Employee 5: Visual 46,67% (Quite Likes), Auditory 53,33% (Quite Likes), Kinesthetic 40,00% (Quite Likes).Implication:This research benefits from finding out how the preferred style of employee training and Development models makes it easier for employees to receive information, knowledge, and knowledge to improve their skills. Make it easier for companies or business organizations to make decisions in providing employee training and Development. PT. Keberlanjutan Strategis Indonesia 2023-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/115 10.38142/jebd.v1i4.115 Journal of Entrepreneurial and Business Diversity; Vol. 1 No. 4 (2023): Journal of Entrepreneurial and Business Diversity. (October – December); 172 - 175 2985-5365 2986-2132 10.38142/jebd.v1i4 eng https://acityajournal.com/index.php/jebd/article/view/115/563 no Copyright (c) 2023 Ivan FEBRIANDIKA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/121 2025-04-25T05:47:53Z jebd:ART

Comparison of Double Exponential Smoothing Method with Weighted Moving Average in Forecasting UD Sales. Setya Abadi D. M as Financial Literacy SAPUTRA, David HARIYANA, Nanik Forecasting Weighted Moving Average Double Exponential Smoothing Mean Absolute Percent Error None Purpose: UD. Setya Abadi D. M is a business unit focusing on the food industry, such as making frozen food (Maryam, churros, tortillas). In carrying out its production activities, this company certainly needs a strategy to compete with other competitors, one of which is forecasting. In this research, the data used is past product sales data from July 2021 to June 2023. This research aims to forecast sales in the future period in order to meet customer needs.Methodology:This data processing uses the weighted moving average and double exponential smoothing methods, which are then tested with the Mean Absolute Percent Error value. Forecasting with the lowest MAPE value is an effective method. The α value used in the double exponential smoothing method from 0.1 to 0.9 is chosen to have the lowest MAPE level: α = 0.6 and α = 0.7. Meanwhile, the weighted moving average method uses three months and four months.Findings: In the MAPE calculation, the results obtained for double exponential smoothing α = 0.6 are 6.45%, and α = 0.7 are 7.14%, while the moving average n = 3 is 13.59%, and n = 4 is 13, 48 %.Implication:It can be concluded that the lowest MAPE value was produced using the DES (Double Exponential Smoothing) method with ???? = 0.6 with a MAPE value of 6.45%. This value is lower than DES ???? = 0.7, 3-month WMA, and 4-month WMA with weights of 0.4, 0.3, 0.2, 0.1. PT. Keberlanjutan Strategis Indonesia 2024-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/121 10.38142/jebd.v2i1.121 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 1 (2024): Journal of Entrepreneurial and Business Diversity. (January-March); 176 - 185 2985-5365 2986-2132 10.38142/jebd.v2i1 eng https://acityajournal.com/index.php/jebd/article/view/121/565 no Copyright (c) 2024 David SAPUTRA, Nanik HARIYANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/122 2025-04-25T05:47:53Z jebd:ART

The Influence of Product Quality, Prices and Promotions on Customer Loyalty UD. Setya Abadi D.M ANIKAWATI, Vika HARIYANA, Nanik Product Quality Price Promotion Customer Loyalty None Purpose: In today's competitive business era, maintaining customer loyalty is one of the critical factors for the long-term success of a company. This research aims to determine the impact of product quality, Price, and promotion on customer loyalty. This research was conducted at UD. Setya Abadi D.M in October 2023.Methodology:The method used is a quantitative study using primary data. Primary data was obtained from research participants through online Google forms and questionnaires. The population in this study were all buyers of UD. Setya Abadi D.M. This research uses 12 indicators, so the test estimate is 75-150. Based on these considerations, the test size for this research was set at 100 respondents.Findings: Based on the research conducted, the conclusion of this research states that product quality has a significant influence on customer loyalty. It means that the higher the quality of the product, the greater the consumer's loyalty to the product.Implication:Price has an essential impact on customer loyalty. It means that the higher the product price, the higher the consumer's dependence on that product. Promotion has an essential impact on customer loyalty. It means that the better the promotion, the higher the customer loyalty. PT. Keberlanjutan Strategis Indonesia 2024-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/122 10.38142/jebd.v2i1.122 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 1 (2024): Journal of Entrepreneurial and Business Diversity. (January-March); 186 - 196 2985-5365 2986-2132 10.38142/jebd.v2i1 eng https://acityajournal.com/index.php/jebd/article/view/122/566 no Copyright (c) 2024 Vika ANIKAWATI, Nanik HARIYANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/123 2025-10-03T08:26:55Z jebd:ART

Decision Support System in E-Commerce in Purchasing Saw with Method Woven Fabric ANUARIDLO, Mochamad Aldi Yusuf FIRLIANA, Rina DANIATI, Erna Ikat Fabric SPK E-commerce SAW None Purpose: Choosing ikat woven fabric has several predetermined criteria. These criteria include price, quality, product type, and color. The decision support system for selecting ikat fabric purchases for buyers in e-commerce using the SAW (simple additive weighting) method is a system that can determine the results of the decision to select one of the ikat fabrics based on predetermined criteria and alternatives.Methodology:The SAW method is one of the decision-making methods often used in DSS. The research method refers to a literature study that aims to find references that suit the problem, then observation by collecting data at the specified research location and interviewing the owner and one of the MSME employees to obtain detailed information.Findings: This research determines the purchase of good woven fabric via e-commerce for ikat woven fabric products in Bandar Kidul village, Mojoroto subdistrict, Kediri city. Calculating the best-woven fabric for ikat products can use the simple additive weight (SAW) method so that one best-selling ikat fabric, namely silk woven fabric, is selected and meets the requirements, with a score of 0.76675.Implication:Based on this research, we can determine which suitable woven fabrics to buy using e-commerce for ikat woven fabric products in Bandar Kidul village, Mojoroto subdistrict, Kediri city. The simple additive weight (SAW) method can calculate the best-woven fabric for ikat products. PT. Keberlanjutan Strategis Indonesia 2024-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/123 10.38142/jebd.v2i3.123 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 3 (2024): Journal of Entrepreneurial and Business Diversity. (July-September); 279 - 283 2985-5365 2986-2132 10.38142/jebd.v2i3 eng https://acityajournal.com/index.php/jebd/article/view/123/576 no Copyright (c) 2024 Mochamad Aldi Yusuf ANUARIDLO, Rina FIRLIANA, Erna DANIATI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/124 2025-10-03T08:26:55Z jebd:ART

Creating Relationship Bonds: An Exploration of Brand Resonance Research SASTRINA, Tia GIANTARI, I Gst. Ayu Kt. SETIAWAN, Putu Yudi SUASANA, I Gst. A. Kt. Gd. Brand Resonance Perceived Value Brand Experience Brand Love Social Media Marketing None Purpose: Brand resonance is essential for organizations to understand as they seek to build stronger relationships with the public. Brands are expected to understand what drives the relationship between consumers and their brand and take steps to build brand resonance.Methodology:This article was prepared using the literature study research method by collecting data from other scientific works such as journals, international journals, and proceedings that discuss matters related to brand resonance, perceived value, brand experience, brand love, and social media marketing through stages of data collection and categorization of data from journals and paper proceedings related to brand resonance, perceived value, brand experience, brand love, and social media marketing.Findings: Brand resonance is the highest relationship that can be successfully built between a brand and its consumers in the form of behavioral Loyalty, attitudinal attachment, sense of community, and active engagement.Implication:In this literature review, several factors influence brand resonance between consumers and a brand: perceived value, brand experience, brand love, and social media marketing. PT. Keberlanjutan Strategis Indonesia 2024-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/124 10.38142/jebd.v2i3.124 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 3 (2024): Journal of Entrepreneurial and Business Diversity. (July-September); 284 - 294 2985-5365 2986-2132 10.38142/jebd.v2i3 eng https://acityajournal.com/index.php/jebd/article/view/124/577 No Copyright (c) 2024 Tia SASTRINA, I Gst. Ayu Kt. GIANTARI, Putu Yudi SETIAWAN, I Gst. A. Kt. Gd. SUASANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/125 2025-10-03T08:26:55Z jebd:ART

Entrepreneurial Marketing Practices and the Performance of Small and Medium Enterprises in Kogi State NAFIU, Ibrahim Olawale ALOGWUJA, Cynthia Unekwu ULOKO, Anthonia OKPEBENYO, Bertha Mercy Entrepreneurial Marketing Performance Innovativeness Proactive-ness Risk-Taking None Purpose: This study is aimed at the entrepreneurial marketing practices (EMP) and performance of small and medium enterprises (SMEs) in Kogi State.Methodology:A survey research design was used for the study. The researchers gathered data from 208 participants. The data collected were analyzed using descriptive statistics and multiple regression analysis.Findings: Findings showed that SMEs' proactive-ness (PROA) and customer satisfaction have a negative association. However, the relationship is insignificant (p>0.05). Risk-taking (RSKT) and innovativeness (INVT) of SMEs and customer satisfaction have a favorable link that is statistically significant (p<0.05).Implication:The study concludes that SME owners and managers must properly evaluate their EMP, which may be the possible cause of the inability to cope with the dynamic and competitive business climate. The study recommended, among others, that SME owners and managers embrace more innovativeness and risk-taking disposition to achieve improved performance relative to customer satisfaction and combine entrepreneurial marketing skills of risk-taking and innovativeness. PT. Keberlanjutan Strategis Indonesia 2024-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/125 10.38142/jebd.v2i3.125 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 3 (2024): Journal of Entrepreneurial and Business Diversity. (July-September); 295 - 302 2985-5365 2986-2132 10.38142/jebd.v2i3 eng https://acityajournal.com/index.php/jebd/article/view/125/580 no Copyright (c) 2024 Ibrahim Olawale NAFIU, Cynthia Unekwu ALOGWUJA, Anthonia ULOKO, Bertha Mercy OKPEBENYO https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/131 2025-10-03T08:26:55Z jebd:ART

The Influence of Markov Chain and Properties of Principal Component Solutions in the Analysis of Share Price Movements for Stock Market BISHOP, Dagogo Allen Wokoma AMADI, Innocent Uchenna ISOBEYE, George Stochastic Analysis Markov Chain Capitalization Transition Matrix None Purpose: Stock market performance and operation have been widely recognized as a viable investment field in financial markets. Therefore, this paper studied the stochastic analysis of the Markov chain and PCA in the closing share price data of Access and Fidelity banks (2016-2022) through the Nigeria Stock Exchange. The share prices were transformed into a 3-step transition probability matrix solution to cover this number of years.Methodology:This research uses the Markov chain method, which defines a stochastic process. Mathematically, a stochastic process can be defined as a collection of random variables ordered in time and determined at a series of time points that may be continuous or discrete.Findings:The criteria for obtaining four share prices formed from the two merged banks' 2x2 matrices were given, and analytical solutions of principal components were considered for future stock price changes.Implication: The solution matrix of the two merged banks showed that they have the best probability of price increasing shortly: 12%, the best probability of reducing in the future by 22%, and the best probability of no-change shortly by 21%, which is a tool for proper decision making in the day-to-day management of the bank; which shows it is profit making organization and are hopeful for future investment plans both short or long term respectively.   PT. Keberlanjutan Strategis Indonesia 2024-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/131 10.38142/jebd.v2i3.131 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 3 (2024): Journal of Entrepreneurial and Business Diversity. (July-September); 303 - 312 2985-5365 2986-2132 10.38142/jebd.v2i3 eng https://acityajournal.com/index.php/jebd/article/view/131/681 no Copyright (c) 2024 Dagogo Allen Wokoma BISHOP, Innocent Uchenna AMADI, George ISOBEYE https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/133 2025-10-03T08:26:55Z jebd:ART

Does Brand Awareness Mediate the Effect of Social Media Marketing on Purchase Intention? PUTRA, I Komang Mahayana GEDE, I Gusti Ketut WIRGA, I Wayan SANJAYA, Ida Bagus YASA, I Ketut Purchase Intention Social Media Marketing Brand Awareness None Purpose: This research examines the role of brand awareness in mediating the effect of social media marketing on purchase intention for MS Glow Men products.  MS Glow Men is a skincare brand specifically for men and men made from natural ingredients, which is quite well known among men's skincare product users.  Botanicals conducted this research in Denpasar City. Methodology: Research data was collected using an online questionnaire with a sample size of 100 respondents. The sample determination method uses a non-probability sampling method, namely purposive sampling. This research uses path analysis techniques. Findings: The research results show that social media marketing has a positive and significant effect on purchase intention; social media marketing has a positive and significant effect on brand awareness; brand awareness has a positive and significant effect on purchase intention; and brand awareness mediates the effect of social media marketing on purchase intention.  Implication: The MS Glow Men company should increase interactive content on social media, create exciting campaigns, and focus more on introducing the advantages of its products compared to competitors. PT. Keberlanjutan Strategis Indonesia 2024-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/133 10.38142/jebd.v2i3.133 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 3 (2024): Journal of Entrepreneurial and Business Diversity. (July-September); 313 - 318 2985-5365 2986-2132 10.38142/jebd.v2i3 eng https://acityajournal.com/index.php/jebd/article/view/133/581 no Copyright (c) 2024 I Komang Mahayana PUTRA, I Gusti Ketut GEDE, I Wayan WIRGA, Ida Bagus SANJAYA, I Ketut YASA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/150 2025-04-25T05:47:53Z jebd:ART

Determinants Of Financial Performance In People's Credit Banks In Bali Province MARTINIASIH, Putu Mas TRIMURTI, Christimulia Purnama KOMALASARI, Yeyen ADINEGARA, Gusti Ngurah Joko Loan To Deposit Ratio Operating Costs Operating Income Non Performing Loans Capital Adequacy Ratio Net Interest Margin no Purpose: This research aims to determine and analyze the influence of the Loan Deposit Ratio, operating costs, operating income, Non-Performing Loans, Capital Adequacy Ratio and Net Interest Margin on the financial performance of BPRs in Bali Province in 2019-2022.Methodology:This research is quantitative descriptive. This research was conducted at all Rural Banks in Bali Province by analyzing the Determinants of Financial Performance at Rural Banks in Bali Province from November 2023 to January 2024. The scope of the research is to determine the factors that influence Financial Performance at Rural Banks in Bali Province. The population in this research is all Rural Banks in Bali Province in 2019-2022, totaling 135 Rural Banks. Sampling in this research used the purposive sampling method.Findings: The calculations show that the total research sample was 133 Rural Banks in Bali Province, with four years of observation totaling 532 data. The analysis technique used is multiple linear regression analysis. The research results show that the Loan to Deposit Ratio (LDR) positively affects Return on Assets (ROA).Implication:Operating Costs Operating Income (BOPO) hurts Return on Assets (ROA). Non-performing loans (NPL) hurt Return on Assets (ROA). Capital Adequacy Ratio (CAR) positively affects Return on Assets (ROA). Net Interest Margin (NIM) has a negative effect on Return on Assets (ROA). PT. Keberlanjutan Strategis Indonesia 2024-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/150 10.38142/jebd.v2i1.150 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 1 (2024): Journal of Entrepreneurial and Business Diversity. (January-March); 207 - 216 2985-5365 2986-2132 10.38142/jebd.v2i1 eng https://acityajournal.com/index.php/jebd/article/view/150/568 No Copyright (c) 2024 Putu Mas MARTINIASIH, Christimulia Purnama TRIMURTI, Yeyen KOMALASARI, Gusti Ngurah Joko ADINEGARA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/171 2025-04-25T05:47:53Z jebd:ART

The Influence of E-Wom and Social Media on Interest in Buying Camping in Bedugul and Lifestyle as a Mediation Variable DEWI, Dewa Ayu Dwi Sukma ADINEGARA, Gusti Ngurah Joko JUNAEDI, I Wayan Ruspendi KOMALASARI, Yeyen Quantitative Descriptive Literature study SEM SmartPLS 3 Slovin No Purpose: This research aims to increase our understanding of how people behave when they choose several camps in Bedugul. By knowing the factors that influence consumers' lifestyle and buying interest, camp managers in Bedugul can increase their presence on Social Media to attract consumers' buying interest.  Methodology:This research uses quantitative methods with a descriptive approach. The research method uses the Structural Equation Model (SEM). Data collection was carried out by studying literature and distributing questionnaires to respondents. Data processing was carried out using IBM software called Smart-PLS version 3.0. The Slovin formula was used to determine the sample size. Findings:E-WOM has a positive and significant influence on lifestyle and interest in buying camping in Bedugul, Social Media has a positive and significant influence on lifestyle and interest in buying camping in Bedugul, lifestyle has a positive and significant influence on interest in buying camping in Bedugul, E-WOM and social media has a positive and significant influence on interest in buying camping in Bedugul through lifestyle as a mediating variable. Implication:This research was conducted on a small scale in the Bedugul area with limited coverage, so the results may not fully represent the wider situation. In order to gain a more comprehensive understanding and stronger generalizations, further research is needed on a larger scale and involving more variables. This will help in identifying and understanding various other aspects that may influence consumer buying interest in a broader context. PT. Keberlanjutan Strategis Indonesia 2024-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/171 10.38142/jebd.v2i1.171 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 1 (2024): Journal of Entrepreneurial and Business Diversity. (January-March); 197 - 206 2985-5365 2986-2132 10.38142/jebd.v2i1 eng https://acityajournal.com/index.php/jebd/article/view/171/569 No Copyright (c) 2024 Dewa Ayu Dwi Sukma DEWI, Gusti Ngurah Joko ADINEGARA, I Wayan Ruspendi JUNAEDI, Yeyen KOMALASARI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/176 2025-04-25T05:47:53Z jebd:ART

The Effect of Complaint Handling and Service Quality on Trust and Satisfaction of Dhyana Pura University Students ADINEGARA, Gusti Ngurah Joko PUTRI, Ni Kadek Theressa KOMALASARI, Yeyen JUNAEDI, I Wayan Ruspendi Complaint Handling Service Quality Trust Satisfaction None Purpose:The success of the teaching and learning process in today's world of education can be seen through the learning outcomes achieved by each student. Students have a vital role and are considered vital in higher education institutions. For this reason, fostering trust and maintaining student satisfaction are essential aspects of a university's development. This study aims to determine the effect of complaint handling and service quality on the trust and satisfaction of Dhyana Pura University students. Methodology :The sample was taken using the Slovin formula technique of 94 students, and the data analysis technique used was quantitative analysis, using the alternative Structural Equation Modeling (SEM) method of Partial Least Square (PLS). Findings :The results of the analysis show that the complaint handling variable has a positive and significant effect on student trust and satisfaction, service quality has a positive and significant effect on student trust and satisfaction, and trust mediates the relationship between complaint handling and service quality with student satisfaction at Dhyana Pura University. Implication :The university can use these results to maintain student trust and satisfaction by understanding how each variable affects one another. Undhira must pay close attention to handling appropriate complaints and providing quality services for each student. PT. Keberlanjutan Strategis Indonesia 2024-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/176 10.38142/jebd.v2i1.176 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 1 (2024): Journal of Entrepreneurial and Business Diversity. (January-March); 217 - 229 2985-5365 2986-2132 10.38142/jebd.v2i1 eng https://acityajournal.com/index.php/jebd/article/view/176/570 No Copyright (c) 2024 Gusti Ngurah Joko ADINEGARA, Ni Kadek Theressa PUTRI, Yeyen KOMALASARI, I Wayan Ruspendi JUNAEDI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/184 2025-09-08T05:28:38Z jebd:ART

The Role of Employee Engagement Mediating Digital Leadership and Organizational Support on Employee Performance at Siloam Bali Hospital MARIANI, Kadek Lina SANTOSO, R Tri Priyono Budi KOMALASARI, Yeyen JUNAEDI, I Wayan Ruspendi Employee Engagement Employee Performance Digital Leadership Organizational Support No Purpose:The research on this occasion aimed to determine the influence of digital leadership and organizational support on employee performance, mediated by employee involvement among Siloam Hospital Bali employees. Methodology :The method used in carrying out this research is a quantitative approach. The sample that supports this research is employees recorded as working at Siloam Hospital Bali with a total of 84 data. The techniques used to make searching and collecting data easier are questionnaires, interviews and documentation accompanied by observation. The analytical technique used to answer the hypothesis is quantitative descriptive analysis and Partial Least Square (PLS) applying the Structural Equation Modeling (SEM) equation model. Findings :The results of this series of research show that 1) digital leadership without providing results influences employee engagement, 2) digital leadership without providing results influences employee performance, 3) organizational support provides results with a positive influence and occurs significantly on employee engagement, 4) organizational support provides results with a positive influence and significant attitude on employee performance. Implication :5) employee engagement provides results with a positive influence and significant relationship on employee performance, 6) employee engagement without being able to mediate the influence of digital leadership on employee performance, 7) engagement employees succeeded in mediating the influence of organizational support on employee performance. PT. Keberlanjutan Strategis Indonesia 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/184 10.38142/jebd.v2i2.184 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June); 241 - 249 2985-5365 2986-2132 10.38142/jebd.v2i2 eng https://acityajournal.com/index.php/jebd/article/view/184/572 no Copyright (c) 2024 Kadek Lina MARIANI, R Tri Priyono Budi SANTOSO, Yeyen KOMALASARI, I Wayan Ruspendi JUNAEDI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/185 2025-09-08T05:28:38Z jebd:ART

Enhancing Employee Performance through Organizational Citizenship Behavior: A Study on the Impact of Organizational Commitment and Work Motivation PUTRA, I Kadek Yogik Dharma GAMA, Agus Wahyudi Salasa ANGGRAINI , Ni Putu Nita Employee Performance Organizational Citizenship Behavior (OCB) Organizational Commitment and Work Motivation. Purpose:This research investigates the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment, work motivation, and employee performance at Eden Hotel Kuta Bali. Specifically, the study aims to assess how organizational commitment and work motivation influence employee performance directly and indirectly through OCB, thereby providing insights into strategies for improving employee performance and achieving organizational goals in the hospitality industry. Methodology:This research utilizes a quantitative approach to examine the impact of organizational commitment and work motivation on employee performance, with organizational citizenship behavior (OCB) serving as an intervening variable at Eden Hotel Kuta Bali. The study's population includes all 106 Eden Hotel Kuta Bali employees, with a census. Inferential Analysis: Employs Structural Equation Modeling (SEM), specifically Partial Least Squares (PLS), to test the empirical model and hypotheses proposed in the study. Findings:The results of this study indicate that among the three variables examined for their impact on employee performance, organizational commitment, work motivation, and organizational citizenship behavior all have a positive and significant effect on employee performance at Eden Hotel Kuta Bali. Employee performance is also expected to increase as organizational commitment, work motivation, and organizational citizenship behavior improve. Implication:This research indicates that organizational commitment, work motivation, and organizational citizenship behavior all positively and significantly impact employee performance at Eden Hotel Kuta Bali. Additional studies will help identify and understand other aspects influencing employee performance in a broader context, providing deeper insights into the factors contributing to improved employee performance across various organizational settings PT. Keberlanjutan Strategis Indonesia 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/185 10.38142/jebd.v2i2.185 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June); 230 - 240 2985-5365 2986-2132 10.38142/jebd.v2i2 eng https://acityajournal.com/index.php/jebd/article/view/185/571 No Copyright (c) 2024 I Kadek Yogik Dharma PUTRA, Agus Wahyudi Salasa GAMA, Ni Putu Nita ANGGRAINI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/216 2025-09-08T05:28:38Z jebd:ART

Optimizing Village Tourism Businesses with the Business Model Canvas: A Strategic Approach ANGGRAINI, Ni Putu Nita MITARIANI, Ni Wayan Eka IMBAYANI, I Gusti Ayu PRAMUDIAH, Desak Dwita Amanda YANI, Luh Komang Village tourism; business model canvas; Bali Munggu Mekotek Purpose:Local wisdom-based tourism has become a prominent trend as it provides authentic experiences for tourists while supporting environmental and cultural sustainability. This study aims to optimize the management of Munggu Tourism Village, Bali, by implementing the Business Model Canvas (BMC). Munggu Tourism Village holds rich tourism potential, including the Mekotek tradition, natural landscapes, traditional cuisine, and arts.Methodology:The research employs a qualitative approach, utilizing observation, in-depth interviews, and Focus Group Discussions (FGD) involving key stakeholders, such as village officials, traditional leaders, and local entrepreneurs. The findings reveal that the application of BMC facilitates mapping the nine essential elements of a business model, such as customer segments, value propositions, and distribution channels.Findings:This study offers practical contributions to the development of local wisdom-based tourism and serves as a strategic guide for creating leading tourism destinations. The theoretical implications include flexibility in long-term business planning and the ease of updating business models to adapt to market dynamics. Future research is recommended to apply BMC to tourism villages operating for over a year to evaluate its long-term impact.Implication: This study confirms that the Business Model Canvas BMC is a strategic tool that effectively supports the sustainable development of tourism villages based on local wisdom. The findings provide practical guidance for tourism village managers and government authorities in designing effective business strategies, empowering local communities, and maintaining the attractions of the destination,  PT. Keberlanjutan Strategis Indonesia 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/216 10.38142/jebd.v2i2.216 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 2 (2024): Journal of Entrepreneurial and Business Diversity. (April-June); 250 - 254 2985-5365 2986-2132 10.38142/jebd.v2i2 eng https://acityajournal.com/index.php/jebd/article/view/216/573 Management Copyright (c) 2024 Ni Putu Nita ANGGRAINI, Ni Wayan Eka MITARIANI, I Gusti Ayu IMBAYANI, Desak Dwita Amanda PRAMUDIAH, Luh Komang YANI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/254 2025-10-03T07:33:06Z jebd:ART

Assessing Naira Devaluation and Tight Monetary Policy Impact on Small Medium Enterprises in Nigeria ABANG, Samuel Oweh NWANNE, Daniella Chinyere AMAONYE, Chinenye Blessing SAMUEL, Loveth Ifeoma Abang Naira Devaluation Monetary Policy Rate Small and Medium Scale Enterprises (SMEs) Exchange Rate Fluctuations Macroeconomic Shocks Nigeria None Purpose:This study aims to optimize the management of Munggu Tourist Village through the application of the Business Model Canvas (BMC). By utilizing the BMC framework, tourist village development can become more focused, professional, and sustainable, thereby delivering positive impacts for both tourists and local communities.Methodology:This research employs a qualitative approach. Data collection is conducted through observation, in-depth interviews, and Focus Group Discussions (FGD). In-depth interviews are conducted with business managers in Desa Munggu. The FGD involves inviting the Village Head (Perbekel), the Traditional Village Head (Bendesa Adat Munggu), the Village Supervisory Board, the Chairperson of the Desa Munggu Tourism Awareness Group (Kelompok Sadar Wisata), the Chairperson of the Desa Munggu Tourism Business Management, and the Village Environmental Chairperson.Findings:This finding confirms that the Business Model Canvas (BMC) can serve as a flexible and relevant strategic tool to support the sustainable development of tourism villages based on local wisdom.Implication:This study confirms that the Business Model Canvas (BMC) is a strategic tool that effectively supports the sustainable development of tourism villages based on local wisdom. The findings provide practical guidance for tourism village managers and government authorities in designing effective business strategies, empowering local communities, and maintaining the attractions of the destination. Furthermore, this research encourages responsible tourism management to preserve culture and the environment while opening opportunities for further studies in other tourism destinations. PT. Keberlanjutan Strategis Indonesia 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/254 10.38142/jebd.v2i4.254 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December); 319 - 332 2985-5365 2986-2132 10.38142/jebd.v2i4 eng https://acityajournal.com/index.php/jebd/article/view/254/585 No Copyright (c) 2025 Samuel Oweh ABANG, Daniella Chinyere NWANNE, Chinenye Blessing AMAONYE, Loveth Ifeoma Abang SAMUEL https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/255 2025-05-16T08:19:02Z jebd:ART

The Determinants of Dividend Policy: A Study of Indonesian Stock Exchange Companies in the Consumer Goods Sector WIDHIASTUTI, Ni Luh Putu NOVITASARI, Ni Luh Gde WIDIASTUTI, Ni Putu liquidity company size solvency company growth free cash flow dividend policy None Purpose:A dividend policy is a difficult policy to implement because management needs to determine whether the company's profits will be distributed to shareholders as dividends or retained in the form of retained earnings. Thus, management needs to consider the factors that influence dividend policy. This study aims to determine the effect of liquidity, company size, solvency, company growth, and free cash flow on dividend policy.Methodology:The population in this study were 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2020-2022. The sample obtained in this study amounted to 90 observations determined by the purposive sampling method. The analysis technique used was the multiple linear regression analysis technique.Findings:The results of the study showed that liquidity, company size and solvency did not affect dividend policy. Company growth had a negative effect on dividend policy. Free cash flow had a positive effect on dividend policy. Further research is expected to add other variables that are more related to dividend policy, such as profitability, investment opportunity, managerial ownership, and institutional ownership.Implication:This research can provide practical implications to various parties, such as company management and investors because the results of this study can serve as a guideline for companies to determine optimal dividend policies and for investors to consider when choosing companies with the potential for dividend payments. Meanwhile, the theoretical implications can add to the reference sources that can enhance the theoretical understanding of the factors that can influence dividend policy. PT. Keberlanjutan Strategis Indonesia 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/255 10.38142/jebd.v3i1.255 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March); 378 - 388 2985-5365 2986-2132 10.38142/jebd.v3i1 eng https://acityajournal.com/index.php/jebd/article/view/255/608 No Copyright (c) 2025 Ni Luh Putu WIDHIASTUTI, Ni Luh Gde NOVITASARI, Ni Putu WIDIASTUTI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/257 2025-05-16T08:19:02Z jebd:ART

Tax Knowledge, Tax Sanctions, Field Raids, Moral Responsibility, and Economic Conditions on Motor Vehicle Taxpayers' Compliance at the Badung Samsat Office DEWI, Ni Luh Putu Sandrya MENDRA, Ni Putu Yuria DANIYANTI, Ni Made Windi Egi Taxpayer Compliance Tax Knowledge Field Raids Moral Responsibility Economic Conditions None Purpose:Ensuring people abide by tax laws is critical, as failure to do so often results in attempts to avoid paying taxes, ultimately diminishing government revenues. Taxpayers who willingly adhere to these regulations fulfill their tax duties, streamlining the government's tax collection procedures.Methodology:This research aimed to investigate how the comprehension of tax-related details, penalties, on-site inspections, moral responsibilities, and economic conditions affect compliance among motor vehicle taxpayers at the Badung Samsat Office. The study encompassed a population of 543,013 registered motor vehicle taxpayers at the Badung Regency Samsat office as of December 31, 2022. A sample of 100 taxpayers was used for the research. The analytical approach employed in this study was multiple linear regression analysis.Findings:The findings of the study suggest that on-site inspections, moral responsibilities, and economic circumstances significantly influence compliance with motor vehicle taxes at the Badung Samsat Office. However, the understanding of tax information and penalties did not impact compliance among these taxpayers.Implication:Based on the result, with field examination, moral responsibility and economic conditions can make taxpayers comply with their tax obligations. PT. Keberlanjutan Strategis Indonesia 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/257 10.38142/jebd.v3i1.257 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March); 389 - 397 2985-5365 2986-2132 10.38142/jebd.v3i1 eng https://acityajournal.com/index.php/jebd/article/view/257/625 No Copyright (c) 2025 Ni Luh Putu Sandrya DEWI, Ni Putu Yuria MENDRA, Ni Made Windi Egi DANIYANTI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/259 2025-10-03T07:33:06Z jebd:ART

The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi KAWISANA, Putu Gede Wisnu Permana AZIS, Ita Sylvia Azita Accounting Perceptions Accounting Knowledge Motivation Accounting Information Systems None Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District.Methodology:This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication:The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy. PT. Keberlanjutan Strategis Indonesia 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/259 10.38142/jebd.v2i4.259 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December); 351 - 357 2985-5365 2986-2132 10.38142/jebd.v2i4 eng https://acityajournal.com/index.php/jebd/article/view/259/590 No Copyright (c) 2025 Anak Agung Trisna Dwi PRATIWI, Putu Gede Wisnu Permana KAWISANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/260 2025-10-03T07:33:06Z jebd:ART

The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit DEWI, Ni Putu Emi Kristina DEWI, I Gusti Ayu Ratih Permata KAWISANA, Putu Gede Wisnu Permana Income Interest Rate Quality Services Award Decisions Credit. None Purpose:Study This aim to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar.Methodology:The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar.Implication:This study has the influence and impact that: 1) Income influential positive to Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service influential positively to Award Decision Credit at the BPR of the Regency Gianyar. PT. Keberlanjutan Strategis Indonesia 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/260 10.38142/jebd.v2i4.260 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December); 344 - 350 2985-5365 2986-2132 10.38142/jebd.v2i4 eng https://acityajournal.com/index.php/jebd/article/view/260/588 No Copyright (c) 2025 Ni Putu Emi Kristina DEWI, I Gusti Ayu Ratih Permata DEWI, Putu Gede Wisnu Permana KAWISANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/262 2025-05-16T08:19:02Z jebd:ART

Audit Quality and Its Determinants: Evidence from Food and Beverage Firms in Indonesia YUESTI, Anik PUTRI, Yura Karlinda Wiasa PUTRA, I Putu Darma MENES, Carmen C MADRIGAL, Dennis V. Audit Quality Auditor Size Audit Fee Audit Tenure Manufacturing Companies None Purpose:This study was conducted to address the importance of audit quality in maintaining the credibility of financial statements of manufacturing companies, particularly in the food and beverage subsector, which contributes significantly to the national economy. The study also aims to respond to the inconsistency of previous research findings regarding the factors that influence audit quality.Methodology:This research utilized a quantitative approach with logistic regression analysis, focusing on food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 49 firms were selected with a total of 147 observations, and the data was sourced from annual financial statements on the IDX website.Findings:The results of the study indicate that public accounting firm size and firm size have a positive influence on audit quality. Companies audited by large accounting firms and those with larger scales tend to produce more reliable financial statements. In contrast, audit fees, audit tenure, and firm age do not show a significant effect on audit quality. These findings affirm that not all external factors related to the company or the auditor play an equal role in determining the quality of audit outcomes.Implication:This study implies that both company management and policymakers should consider the credibility and size of public accounting firms when appointing external auditors, as well as use these findings to develop more effective audit governance policies that enhance stakeholders' trust in financial statements. PT. Keberlanjutan Strategis Indonesia 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/262 10.38142/jebd.v3i1.262 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March); 371 - 377 2985-5365 2986-2132 10.38142/jebd.v3i1 eng https://acityajournal.com/index.php/jebd/article/view/262/606 No Copyright (c) 2025 Anik YUESTI, Yura Karlinda Wiasa PUTRI, I Putu Darma PUTRA, Carmen C MENES, Dennis V. MADRIGAL https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/271 2025-10-03T07:33:06Z jebd:ART

Exploring Fiscal Policy and Diversification Effects on Nigeria's Long-Term Economic Growth ABANG, Samuel Oweh ABUH-AMASI, Scholastica Ashibebonye ARASOMWAN, Kenneth Оnaiwu AYODELE, Oluwafemi ABANG-SAMUEL, Loveth Ifeoma Fiscal policy Economic diversification Economic growth ARDL None Purpose:This study investigates the long-term impact of fiscal policy and economic diversification on Nigeria’s economic growth, with a focus on understanding their interrelationships and effectiveness in driving sustainable development.Methodology:Using time-series data from 1983 to 2024, the study employs the Autoregressive Distributed Lag (ARDL) bounds testing approach to examine both the short- and long-run dynamics among key fiscal variables, diversification indicators, and real GDP growth.Findings:Empirical findings reveal a significant long-run relationship between fiscal policy instruments, particularly government expenditure and tax revenue—and economic growth. The results highlight the importance of strategic fiscal management and the need to accelerate diversification policies to reduce reliance on oil revenues and promote inclusive development.Implication:The study recommends that fiscal authorities adopt more growth-oriented expenditure frameworks and broaden the revenue base by enhancing non-oil sectors such as agriculture, manufacturing, and services. This research contributes to the policy discourse on fiscal sustainability and structural economic reform in Nigeria. PT. Keberlanjutan Strategis Indonesia 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/271 10.38142/jebd.v2i4.271 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December); 358 - 370 2985-5365 2986-2132 10.38142/jebd.v2i4 eng https://acityajournal.com/index.php/jebd/article/view/271/671 No Copyright (c) 2024 Samuel Oweh ABANG, Scholastica Ashibebonye ABUH-AMASI, Kenneth Оnaiwu ARASOMWAN, Oluwafemi AYODELE, Loveth Ifeoma ABANG-SAMUEL https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/279 2025-10-03T07:28:58Z jebd:ART

Redesign of Corporate Financial Architecture and Value of Companies Listed on the IDX Post-Covid-19 WIDNYANA, I Wayan BUDIYASA, I Gede Putu Eka Redegin Corporate Financial Architecture Ownership Structure Capital Structure Corporate Governance Value of Company Post-Covid-19 None Purpose:The COVID-19 pandemic has caused tremendous uncertainty in the business world, so companies are required to adjust their financial strategies. This study aims to examine the influence of the redesign of the Company's financial architecture—including the ownership structure, capital structure, and corporate governance on the value of companies listed on the Indonesia Stock Exchange (IDX) post-Covid-19 pandemic. The sample of this study consists of 200 companies.Methodology:The analysis technique used is multiple linear regression analysis. This study uses a quantitative approach with an analytical descriptive research design. The quantitative approach was chosen because it aims to measure the influence of certain variables numerically, especially the influence of financial architecture redesign on the value of companies listed on the Indonesia Stock Exchange (IDX) post-Covid-19 pandemic. To test the relationship between variables, multiple linear regression analysis method was used. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) in the period 2020 to 2023.Findings:The results of this study show that changes in capital structure and corporate governance post-COVID-19 have a significant impact on the value of the company, while changes in ownership structures tend to have a more limited effect.Implication:This study shows that the redesign of ownership structures, optimal capital structures, and improvement of corporate governance have a significant influence on the value of companies listed on the Indonesia Stock Exchange post-Covid-19 pandemic. PT. Keberlanjutan Strategis Indonesia 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/279 10.38142/jebd.v3i2.279 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June); 407 - 414 2985-5365 2986-2132 10.38142/jebd.v3i2 eng https://acityajournal.com/index.php/jebd/article/view/279/634 No Copyright (c) 2025 I Wayan WIDNYANA, I Gede Putu Eka BUDIYASA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/280 2025-10-03T07:28:58Z jebd:ART

Promotion and Brand Image as a Marketing Management Modality NGURAH, Ida Bagus Promotion Brand Image Consumption None Purpose:A product is an inanimate object that a potential force must drive, and all force is exerted, including the psychological tension that is raised. The product must be able to appear in the mind or psychology of the consumer as the first step of attribution to the consumer so that the product owns various modalities. This research leads to the elaboration of how to promote and create brand image as a modality in marketing management.Methodology:Documentation methods in various research results are expected to provide provisional answers or hypotheses related to promotion and Brand Image can affect consumers' desire to consume a product.Findings:One of the effects of promotion is how to administer the product, the person or person, the price or price, place or place, and the process that will all be toned in one piece, namely promotion.Implication:The creation of a Brand Image must touch the psychology of consumers in a broader measure of how the product is attached not only as a product to be consumed but as a product that can image oneself or consumers. PT. Keberlanjutan Strategis Indonesia 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/280 10.38142/jebd.v3i2.280 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June); 415 - 420 2985-5365 2986-2132 10.38142/jebd.v3i2 eng https://acityajournal.com/index.php/jebd/article/view/280/635 No Copyright (c) 2025 Ida Bagus NGURAH https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/286 2025-05-16T08:19:02Z jebd:ART

The Role of Internal Control in Reducing the Risk of Room Reservation Fraud at Adi Rama Beach Hotel UTAMA, I Gusti Ngurah Indra Pracita DARMAWAN, I Made Endi JULIARTA, I Wayan SUARDANA, Dewa Gede Qualitative Analysis Fraud Hotel Internal Control Reservation None Purpose:In recent times, Adirama Beach Hotel has also experienced difficulties in maintaining the reliability, openness, and security of data related to the room reservation process that occurs at this hotel. It shows that the current system is vulnerable to fraudulent practices that are detrimental to the hotel and guests. This study aims to analyze whether the internal control of the accounting information system implemented by Adirama Beach Hotel can support all managerial activities in making more effective and efficient decisions.Methodology:The research method used in this study is descriptive qualitative, with a focus on explaining how the implementation of good internal control can overcome fraud in room reservation management.Findings:Based on the results of the internal audit conducted, there are several weaknesses in the control system implemented in this hotel, such as the lack of adequate supervision of the reservation process, as well as low audit frequency. These weaknesses allow fraud to occur, which is detrimental to the company. Therefore, to overcome this problem, it is necessary to improve supervision, regular training for employees, and the implementation of more advanced technology to support a more effective internal control system.Implication:With these improvements, it is expected that Adirama Beach Hotel can minimize the risk of fraud, improve accuracy in recording reservation data, and increase transparency and security of existing information. Ultimately, these improvements will support better decision-making in hotel management and help increase the company's overall profits. PT. Keberlanjutan Strategis Indonesia 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/286 10.38142/jebd.v3i1.286 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March); 398 - 401 2985-5365 2986-2132 10.38142/jebd.v3i1 eng https://acityajournal.com/index.php/jebd/article/view/286/622 No Copyright (c) 2025 I Gusti Ngurah Indra Pracita UTAMA, I Made Endi DARMAWAN, I Wayan JULIARTA, Dewa Gede SUARDANA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/287 2025-05-16T08:19:02Z jebd:ART

Sustainable Tourism in Jatiluwih Village: Analysis of Green Accounting Implementation in Tourism Destination Operations LESTARI, Nyoman Sophia Andriani VIRANTI, Aulia SRINU, Srinu PRAMITA, Silvi Sustainable Tourism Green Accounting Jatiluwih Tourism Village Tourism Destination Management None Purpose:This study aims to explore and analyze the implementation of Green Accounting in the operation of Jatiluwih Village tourist destination as one of the sustainable tourist destinations in Bali. Jatiluwih Village is known for its beautiful green terraced rice fields which are a cultural heritage. The main objective of this study is to determine the extent to which accounting, in its role, provides a positive impact on the management of a sustainable tourist destination.Methodology:The methods used in data collection are literature studies, literature analysis, and direct observation in the field. The results of the study indicate that Jatiluwih Tourism Village has indirectly implemented Green Accounting through its sustainable agricultural practices, which is in line with the principles of Green Accounting.Findings:Although not all village management discusses Green Accounting as a whole, the implementation of Subak itself plays an important role as a tool to support sustainable tourism development in Jatiluwih Village and increase awareness and transparency in natural resource management so as to encourage efficient use and more responsible decision-making.Implication:This research is expected to provide a general overview of the importance of implementing accounting, especially Green Accounting, in the sustainable tourism sector. PT. Keberlanjutan Strategis Indonesia 2025-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/287 10.38142/jebd.v3i1.287 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March); 402 - 406 2985-5365 2986-2132 10.38142/jebd.v3i1 eng https://acityajournal.com/index.php/jebd/article/view/287/623 No Copyright (c) 2025 Nyoman Sophia Andriani LESTARI, Aulia VIRANTI, Srinu SRINU, Silvi PRAMITA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/288 2025-10-03T07:33:06Z jebd:ART

Strategic Role of Modern Accounting in Improving Tourism Management Effectiveness OKTAYANI, Ni Kadek Rita DEWI, Ni Made Sintya KEWA, Maria Serliana Ina PUTRI, Ni Putu Amelia Modern Accounting Tourism Management Management Accounting Responsibility Accounting Information Technology Competitiveness Financial Transparency None Purpose:As global competition becomes increasingly fierce, this sector requires a more effective and efficient managerial approach. Modern accounting, which has now transformed from an administrative tool into a data-based managerial information system, plays a strategic role in supporting more precise and efficient decision-making in tourism management. This article aims to examine the application of modern accounting in the tourism sector, especially in operational cost planning and control, financial accountability, and managerial performance.Methodology:This article uses a library research method, which in its implementation focuses on a literature review of previous research results. Literature studies are conducted by reviewing, understanding, and critically analyzing various scientific literature, especially research journals that discuss the application of modern accounting in improving the effectiveness of tourism management. By integrating management accounting systems, responsibility accounting, and information technology, tourism destination managers can design policies that are more responsive to market changes and consumer demands.Findings:The implementation of modern accounting also contributes to increasing transparency, strengthening the reputation of tourist destinations, and increasing their competitiveness in the global market.Implication:Based on the results of the literature review, the application of modern accounting has been proven to have a positive impact on operational efficiency, financial transparency, and the competitiveness of the tourism industry in Indonesia. PT. Keberlanjutan Strategis Indonesia 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/288 10.38142/jebd.v2i4.288 Journal of Entrepreneurial and Business Diversity; Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December); 333 - 343 2985-5365 2986-2132 10.38142/jebd.v2i4 eng https://acityajournal.com/index.php/jebd/article/view/288/670 No Copyright (c) 2025 Ni Kadek Rita OKTAYANI, Ni Made Sintya DEWI, Maria Serliana Ina KEWA, Ni Putu Amelia PUTRI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/343 2025-10-03T07:28:58Z jebd:ART

The Influence of Online Customer Reviews and Trust on Purchasing Decisions on the Shopee Marketplace in the Community Unit 08, Pasirkaliki Urban Village, North Cimahi District, Cimahi City MUHIBAN, Ayi ANGGRAENI, Dhea Online Customer Reviews Trust Purchase Decisions None Purpose:This research was conducted on Shopee marketplace consumers in RW 08, Pasirkaliki Village, North Cimahi District, Cimahi City. The purpose of this study was to determine the influence of online customer reviews and trust on purchasing decisions, both partially and simultaneously.Methodology:The research method used in this study is descriptive and associative. The unit of analysis is individuals, namely Shopee marketplace consumers in RW 08, Pasirkaliki Village, North Cimahi District, Cimahi City. The sample in this study was 100 respondents. The sampling technique used in this study was based on certain considerations or criteria. The analysis method used was multiple linear regression analysis, and the validity and reliability of the research instrument were also tested.Findings:Based on the research results it shows that there is a partial and simultaneous influence on the online customer review and trust variables on the purchasing decision variables.Implication:The influence of online customer reviews on purchasing decisions is 43.8%, while the influence of trust on purchasing decisions is 12.4%. The influence of online customer reviews and trust on purchasing decisions is 56.2%. PT. Keberlanjutan Strategis Indonesia 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/343 10.38142/jebd.v3i2.343 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June); 421 - 429 2985-5365 2986-2132 10.38142/jebd.v3i2 eng https://acityajournal.com/index.php/jebd/article/view/343/656 No Copyright (c) 2025 Ayi MUHIBAN, Dhea ANGGRAENI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/344 2025-10-03T07:28:58Z jebd:ART

The Influence of Brand Image and Brand Awareness on Consumer Purchasing Decisions of Fore Cimahi Coffee on the GoFood Platform MUHIBAN, Ayi PUTRI, Adel Leani Brand Image Brand Awareness Purchase Decision. None Purpose:This research was conducted on Kopi Fore Cimahi consumers on the GoFood platform in RT05 RW04, Padasuka Village. This study aimed to determine the influence of brand image and brand awareness on purchasing decisions, both partially and simultaneously.Methodology:The research method used in this study is descriptive and associative. In this study, the unit of analysis is all consumers who have purchased or consumed Kopi Fore Cimahi in the RT05 RW04 area of Padasuka Village. The sample in this study is 100 respondents, where sampling is taken with certain considerations or criteria.Findings:Based on the research results it shows that there is a good influence, both partially and simultaneously, on the brand image and brand awareness variables on the purchasing decision variables.Implication:The influence of brand image on purchasing decisions is 15.8%. The influence of brand awareness on purchasing decisions is 46.7%. The influence of brand image and brand awareness on purchasing decisions is 62.6%. PT. Keberlanjutan Strategis Indonesia 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/344 10.38142/jebd.v3i2.344 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June); 430 - 437 2985-5365 2986-2132 10.38142/jebd.v3i2 eng https://acityajournal.com/index.php/jebd/article/view/344/657 No Copyright (c) 2025 Ayi MUHIBAN, Adel Leani PUTRI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/356 2025-10-03T07:28:58Z jebd:ART

Business Feasibility Analysis for MSMEs (Case Study of Arfer Outlet in Palu City) DEWI, Ayu Kumala INDRI, Maulana DIN, Muhammad MUNAWARAH, Munawarah Business Feasibility Study MSMEs Financial Analysis Palu City None Purpose:Micro, Small, and Medium Enterprises (MSMEs) are a crucial component of the Indonesian economy. Their role is crucial, not only as job creators but also as key drivers of the local economy. This study aims to analyze the feasibility of the Arfer Outlet in Palu City as an MSME in the beverage sector.Methodology:The research method uses a qualitative descriptive approach combined with quantitative analysis, focusing on two main aspects: non-financial and financial. The financial aspect is analyzed using five indicators: Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), and Average Rate of Return (ARR).Findings:The results of the study indicate that the Arfer Outlet is financially feasible. It is indicated by an NPV value of Rp3,602,691 (positive), a PI of 1.35, an IRR of 48.93%, and an ARR of 85.96%. Although the PP value of 1.16 years slightly exceeds the economic life of the asset, the difference is still within reasonable limits, so the business is still considered feasible.Implication:These findings confirm that financial indicators can provide an objective picture of a business's sustainability prospects. Therefore, this study not only contributes to the literature on business feasibility studies for MSMEs in the beverage sector but also provides practical recommendations for micro-enterprise development in Indonesia. PT. Keberlanjutan Strategis Indonesia 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/356 10.38142/jebd.v3i2.356 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June); 438 - 445 2985-5365 2986-2132 10.38142/jebd.v3i2 eng https://acityajournal.com/index.php/jebd/article/view/356/667 No Copyright (c) 2025 Ayu Kumala DEWI, Maulana INDRI, Muhammad DIN, Munawarah MUNAWARAH https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/358 2025-10-03T07:29:12Z jebd:ART

The Influence of Packaging and Advertising Attractiveness on Purchasing Decisions for Gogotales Beauty Products on TikTok Shop MUHIBAN, Ayi TIARA, Tiara Packaging Advertising Attractiveness Purchasing Decisions None Purpose:This research was conducted on Gogotales consumers in the TikTok Shop marketplace. The aim was to determine the influence of packaging and advertising appeal on purchasing decisions, both partially and simultaneously.Methodology:The research method used in this study is descriptive and associative. The unit of analysis is the individual, namely Gogotales consumers on the TikTok Shop marketplace. The sample size for this study was 99 respondents. The sampling technique used was based on specific considerations or criteria. The analysis method used was multiple linear regression analysis, and the validity and reliability of the research instrument were also tested.Findings:Based on the research results it shows that there is a partial and simultaneous influence on the packaging variables and advertising appeal on the purchasing decision variable.Implication:The influence of packaging on purchasing decisions is 65.3%, while the influence of advertising appeal on purchasing decisions is 12.9%. The influence of packaging and advertising appeal on purchasing decisions is 78.23%. PT. Keberlanjutan Strategis Indonesia 2025-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/358 10.38142/jebd.v3i3.358 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 3 (2025): Journal of Entrepreneurial and Business Diversity. (july-September); 446 - 454 2985-5365 2986-2132 10.38142/jebd.v3i3 eng https://acityajournal.com/index.php/jebd/article/view/358/668 No Copyright (c) 2025 Ayi MUHIBAN, Tiara TIARA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/360 2025-10-31T04:24:19Z jebd:ART

The Influence of Brand Image and Product Design on Purchase Decisions for Brodo Brand Shoes on the E-Commerce Shopee (Case Study: Students of the 2021-2025 Regular Morning Class of the Faculty of Economics, National University of Pasim) RAMDHANI, Dahlan DANILIA, Friska Brand Image Product Design Purchase Decision None Purpose:This research was conducted on students of Universitas Nasional Pasim Faculty of Economics Regular Morning Class of 2021. The purpose of this study was to determine how brand image and product design influence the purchasing decision of Brodo brand shoes in an e-commerce shop (Case Study of Students of Universitas Nasional Pasim Faculty of Economics Regular Morning Class of 2021).Methodology:The research method used in this study is descriptive and associative. The unit of analysis is the individual, namely the 2021 Regular Morning Students of the Faculty of Economics, National University of Pasim. The sample size was 95. The sampling technique used in this study was based on certain characteristics. The analytical method used was multiple linear regression analysis, and the validity and reliability of the research instrument were also tested.Findings:Based on the research results it shows that there is a partial and simultaneous influence of brand image and product design variables on purchasing decision variables.Implication:The influence of brand image on purchasing decisions is 33.9%, while product design on purchasing decisions is 48.9%. The influence of brand image and product design on purchasing decisions is 82.8%. PT. Keberlanjutan Strategis Indonesia 2025-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/360 10.38142/jebd.v3i3.360 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 3 (2025): Journal of Entrepreneurial and Business Diversity. (july-September); 455 - 461 2985-5365 2986-2132 10.38142/jebd.v3i3 eng https://acityajournal.com/index.php/jebd/article/view/360/684 No Copyright (c) 2025 Dahlan RAMDHANI, Friska DANILIA https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/362 2026-02-18T05:20:15Z jebd:ART

The Influence of Fanaticism and Product Quality on Official Merchandise Purchase Decisions at Graha Persib Bandung (Case Study of Persib Fans in Bandung City) HADYAN, Muhammad Adli DESFITRIADY, Desfitriady LUTHPIAH, Syipa Nur Fanaticism Product Quality Purchasing Decision Official Merchandise Persib Bandung None Purpose:This study aims to examine the influence of fanaticism and product quality on the purchasing decisions of official Persib Bandung merchandise among fans in Bandung City.Methodology:This study uses a quantitative approach with a survey method, distributing questionnaires to 96 respondents who are consumers of official Persib merchandise to collect data.Findings:The research results show that both fanaticism and product quality have a positive and significant impact on purchasing decisions. Fanaticism is generally considered strong, although aspects of long-term loyalty and social engagement still have some weaknesses. Similarly, product quality is considered quite good, but there are areas for improvement, particularly regarding the design and durability of merchandise to better align with consumer expectations.Implication:This study concluded that increased fanaticism and product quality can drive purchasing decisions for official Persib Bandung merchandise. Product recommendations include strengthening the emotional bond between fans and the club through creative marketing strategies and maintaining consistent product quality to compete with pirated merchandise. PT. Keberlanjutan Strategis Indonesia 2026-01-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/362 10.38142/jebd.v3i4.362 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 4 (2025): Journal of Entrepreneurial and Business Diversity. (October – December); 473 - 478 2985-5365 2986-2132 10.38142/jebd.v3i4 eng https://acityajournal.com/index.php/jebd/article/view/362/689 No Copyright (c) 2026 Muhammad Adli HADYAN, Desfitriady DESFITRIADY, Syipa Nur LUTHPIAH https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/370 2026-02-18T05:20:15Z jebd:ART

Prediction of the Opsen PKB otential in East Java RAMADHANI, Galuh Fitria PUSPITA, Ayu Fury Prediction of the Opsen PKB Potential East Java Time Series Analysis Simple Linear Regression Single Exponential Smoothing None Purpose:Opsen PKB, as the latest additional tax levy imposed on taxpayers, needs to be studied to predict its revenue potential in order to support maximum tax realization. Methodology:Therefore, this study was written with the aim of predicting the potential of Opsen PKB in East Java using time series analysis via two scientific methods, namely simple linear regression and single exponential smoothing. The use of two different scientific methods for prediction is done to provide two different views on it.Findings:The results of the prediction calculation using simple linear regression showed good forecast accuracy and a steady increase in Opsen PKB. However, the prediction results were linearly patterned for the next ten periods, indicating that the model was not able to capture fluctuations in the time series data.Implication:Meanwhile, the results of calculations using one of the single exponential smoothing models predicted a decline for the next period, with no pattern. PT. Keberlanjutan Strategis Indonesia 2026-01-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/370 10.38142/jebd.v3i4.370 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 4 (2025): Journal of Entrepreneurial and Business Diversity. (October – December); 462 - 472 2985-5365 2986-2132 10.38142/jebd.v3i4 eng https://acityajournal.com/index.php/jebd/article/view/370/688 No Copyright (c) 2026 Galuh Fitria RAMADHANI https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/374 2026-02-18T05:20:31Z jebd:ART

The Effect of Time Management on Employee Performance Kusniyanto, Royan Fitridiani, Mutiara Sihombing, Yusniati Damayanti, Monica Haddy, Muhammad Saeful Time Management Employee Performance Human Resource Management None Purpose:This study aims to analyze the effect of time management on employee performance. The research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to 60 respondents.Methodology:Simple linear regression analysis was applied to examine the relationship between variables, supported by validity and reliability tests as well as classical assumption testing. The results indicate that time management has a positive and significant effect on employee performance, as evidenced by a t-value of 6.673 with a significance level of 0.000.Findings:Furthermore, the coefficient of determination shows an R-squared value of 0.434, meaning that time management contributes 43.4% to employee performance, while the remaining 56.6% is influenced by other factors not examined in this study. These findings suggest that effective time management plays a crucial role in improving employee productivity and work outcomes. The study highlights the importance of implementing structured time management practices within organizations to enhance employee performance.Implication:Future research is recommended to incorporate additional variables such as motivation, leadership, and work environment to obtain a more comprehensive understanding of factors affecting employee performance. PT. Keberlanjutan Strategis Indonesia 2026-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/374 10.38142/jebd.v3i4.374 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 4 (2025): Journal of Entrepreneurial and Business Diversity. (October – December); 479 - 484 2985-5365 2986-2132 10.38142/jebd.v3i4 eng https://acityajournal.com/index.php/jebd/article/view/374/691 No Copyright (c) 2026 Royan Kusniyanto, Mutiara Fitridiani, Yusniati Sihombing, Monica Damayanti, Muhammad Saeful Haddy https://creativecommons.org/licenses/by-nc/4.0

oai:ojs2.acityajournal.com:article/375 2026-02-18T05:20:31Z jebd:ART

The Influence of Inventory Management on Customer Satisfaction in Retail MSMES Sitorus, Morgan Nicolas Kurniyanto, Cahya Adi Achir Hamid, Nurdin Abdul Baron, Baron Shodiq, Muhammad Zacky Syauqy Ibnu Inventory Management Customer Satisfaction Retail MSMEs None Purpose:This study investigates the effect of inventory management on customer satisfaction among retail MSMEs in Tangerang City. Using a quantitative explanatory survey method, the research evaluates the causal relationship between inventory control practices and customer-perceived service outcomes.Methodology:Data were collected through questionnaires administered to 100 customers selected using purposive sampling. Validity, reliability, and normality tests confirmed that the instrument and dataset met statistical requirements. Simple linear regression analysis demonstrated that inventory management has a positive and significant influence on customer satisfaction, indicated by a regression coefficient of 0.564 and a t-count exceeding the critical value. The coefficient of determination revealed that inventory management accounts for 70.3% of the variation in customer satisfaction, while the remainder is influenced by factors outside the scope of this study.Findings:The findings highlight that effective stock monitoring, accurate records, and timely replenishment are key drivers of service quality perceptions, shopping convenience, and repurchase intentions. The study concludes that retail MSMEs must strategically strengthen their inventory systems to improve customer experiences and sustain competitiveness.Implication:Enhancing inventory processes should be viewed not merely as operational control, but as a critical component of customer service performance and business sustainability. PT. Keberlanjutan Strategis Indonesia 2026-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://acityajournal.com/index.php/jebd/article/view/375 10.38142/jebd.v3i4.375 Journal of Entrepreneurial and Business Diversity; Vol. 3 No. 4 (2025): Journal of Entrepreneurial and Business Diversity. (October – December); 485 - 490 2985-5365 2986-2132 10.38142/jebd.v3i4 eng https://acityajournal.com/index.php/jebd/article/view/375/690 No Copyright (c) 2026 Morgan Nicolas Sitorus, Cahya Adi Achir Kurniyanto, Nurdin Abdul Hamid, Baron Baron, Muhammad Zacky Syauqy Ibnu Shodiq https://creativecommons.org/licenses/by-nc/4.0