Acman: Accounting and Management Journal

Mediating Role of Brand Awareness: The Influence of Social Media Marketing and Product Quality on Purchasing Decisions

Sekar Aulia Rachman — 2025-01-13

Social media marketing is a promotional strategy to enhance product awareness through social media platforms. Social media marketing tactics can affect purchasing decisions by shaping how consumers see things during their buying process. This study aims to assess the impact of social media marketing and product quality, mediated by brand awareness, on consumer purchasing decisions at Pepari Leather. This study employs a quantitative methodology for data collecting through observations and descriptive surveys derived from questionnaire findings. This study employs a basic random sample strategy for data collection. The participants in this study were consumers of Pepari Leather. This study demonstrates that brand awareness mediates the relationship between social media marketing, product quality, and consumer purchasing decisions at Pepari Leather. Pepari Leather must persist in optimizing social media to introduce products to potential consumers, ensuring they remain cognizant of Pepari Leather's offerings.

Exploring the Role of Financial Assets in Enhancing the Performance of Nigerian Banks

Chukwunweike Victor Ehiedu — 2025-01-13

The study looked at the impact of financial assets (FA) on the financial performance (FP) of Nigerian deposit money banks (DMBs) from 2013 to 2022 (10 years). The study's specific goal is to investigate the coexistence of financial asset measurements [Cash Equivalents (CE), Trade Receivables (TR), Loans and Advance (LAD), and Foreign Bank Deposit (FBD)] and [DMB FP as proxied by Return on Equity (ROE)]. The selected ten banks were picked from the pool of 18 deposit money banks listed on the Nigerian Exchange Group. They were examined through descriptive statistics, correlation analysis, and multiple regression analysis utilizing the OLS method. The findings indicated that capital equity (CE), liquidity asset density (LAD), and financial burden debt (FBD) have minimal impacts on return on equity (ROE); however, total revenue (TR) has a significant impact on ROE. Ultimately, the research revealed a strong correlation between financial assets (FA) and financial performance (FP) of deposit money banks in Nigeria. It is recommended that managers in the banking industry boost their allocation of cash holdings through cash planning (estimated forecast of cash position in the future) in order to maintain an optimal cash position level and improve their FP. Furthermore, treasurers must plan to invest idle capital in short-term investments such as treasury bills and interbank lending, which increases profitability and reduces fund costs.

Revealing The Role of Live Streaming, Content Marketing and Perceived Customer Quality as Attracting Purchase Intentions

Irbah Nabilatul Humairo — 2025-01-13

The evolution of social media platforms like TikTok has introduced novel digital marketing phenomena: live streaming sales, content marketing, and enhanced product quality perception. This study aims to determine the impact of live streaming sales, content marketing, and perceived product quality on consumer purchase intention in TikTok Shop, both individually and collectively. The research employs a quantitative approach, utilizing a sample of 384 respondents determined by the Lemeshow formula. Data collection was conducted via questionnaires distributed through Google Forms. Non-Probability Sampling with Purposive Sampling was used for sample selection. Measurement employed the Semantic Differential Scale, with data processing facilitated by Smart PLS software. Results indicate that Live Streaming has a positive but insignificant effect, while Content Marketing and Perceived Product Quality demonstrate positive and significant impacts on Purchase Intention. The study also reveals a collective influence of Live Streaming, Content Marketing, and Perceived Product Quality on Purchase Intention in TikTok Shop Bandung City. These findings provide crucial insights into digital marketing dynamics and consumer behavior within the context of social media-based e-commerce, particularly on the TikTok Shop platform. The research contributes to understanding the evolving landscape of digital consumer engagement and purchase decision-making in the era of social commerce.

The Urgency of Financial Literacy for Generation Z Era Society 5.0 Raditya Dika's Perspective in the Safe Space Podcast

Syamsul Anwar — 2025-01-13

The age of society 5.0, characterized by the integration of technology and communication, has positively influenced the advancement of digital-based enterprises. This extensive digital foundation's lack of need for more financial literacy will positively affect outcomes. Generation Z is regarded as possessing a pronounced consumerist disposition. A thorough comprehension of financial literacy is essential. YouTube has emerged as a preferred medium and the preeminent online video platform globally. YouTube serves as a platform to transform the thinking of individuals or groups, particularly in enhancing financial literacy among Generation Z. The podcast frequently accessed by Generation Z is Aghata Chelsea's Safe Space. Raditya Dika, a prominent public figure and influencer in Indonesia, articulates the imperative of financial literacy for Generation Z in four segments, specifically addressing Gen Z. The Challenges of Financial Management, The Benefits of a Minimalist Lifestyle for Financial Control, Bang Radit's Objectives for Financial Independence, and Investment Strategies for Young Individuals. These four elements can offer a novel viewpoint or augment the perspective of Generation Z.

The Influence of Financial Stability and Financial Targets On Financial Report Fraud for the Period 2019-2022

Yustine Intan Tia — 2025-01-13

This study aimed to assess the impact of financial stability and financial objectives on financial statement fraud in consumer sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The study's sample comprised four companies over four years. The sampling approach employed was purposive sampling. The analytical methods employed were descriptive analysis and multiple regression analysis, incorporating normality, multicollinearity, heteroscedasticity, and autocorrelation tests. This study's results demonstrate that both the financial stability and financial target variables significantly influence financial statement fraud concurrently. The preliminary test results suggest that the financial stability variable exerts no substantial influence on financial statement fraud, while the financial target variable exerts a substantial beneficial influence.

The Design Of a Web-Based Letter Filing System

Nida Mutmainah — 2025-01-13

In the present digital age, information technology has revolutionized how businesses and institutions conduct their operations, including managing documents and archives. This condition also pertains to the Indonesian Mosque Council, which is crucial in coordinating and overseeing religious activities at multiple mosques throughout Indonesia. A vital element of operating it is the management of archiving and correspondence. This study aims to create an online letter storage system for the Indonesian Mosque Council in the Baleendah District. The system will aid the Indonesian Mosque Council in virtually and systematically organizing letters and associated documentation. The study was conducted using the development system methods approach. The system development method involved building a prototype by first exploring the requirements for constructing the system, planning the development of the prototype, and subsequently executing the development and evaluation of the online letter storage system prototype. The online letter storage system prototype was prepared for the Indonesian Mosque Council and is currently being tested and evaluated for its usability. This system includes recording incoming and outgoing mail, conducting document searches, ensuring secure storage, managing access permissions, and generating reports to enhance productivity and efficiency in preserving correspondence and streamlining the information retrieval procedure. The built system includes specific features like logging mail, conducting searches, ensuring secure storage, managing access permits, and generating customized reports to cater to the operational needs of the Indonesian Mosque Council. However, it is limited in that it cannot be applied to different objects due to varying user requirements. The study's constraint is that the web-based letter filing system was only evaluated and implemented at the Indonesian Mosque Council in Baleendah District. Therefore, the system's findings and efficacy cannot be generally applied to other sub-districts or religious organizations in Indonesia with different requirements and circumstances.

Design Of Student Register Application Using Laravel 8 Framework

Yashfi Mahadi — 2025-01-13

The advent of information technology and the internet has had a beneficial influence on education, including primary school. One area that is impacted is the re-registration process for prospective new students. This process is executed manually by completing written forms, consuming time and human resources and elevating the possibility of data inaccuracies. This study aims to develop a web-based application utilizing the Laravel framework to expedite and streamline the re-registration procedure for incoming students. This qualitative study adopts a system design approach. The system design will address the problem from an object-oriented perspective and utilize the PHP programming language, MySQL as the database processor, and the Laravel Framework as the primary technology. The objective is to develop a highly efficient re-registration application using the Laravel framework, which will be evaluated by testing various possible workloads. The system design results, along with various workload evaluations, indicate improved efficiency and accuracy in managing re-registration data and streamlining the process of admitting new students. A web-based re-registration application using the Laravel framework has been developed to streamline the manual re-registration process in elementary schools. The findings contribute to developing the Laravel framework, which programming developers widely use. By utilizing the Laravel framework, this solution provides a modern and organized approach to addressing administrative challenges in elementary education. The study's constraint is that the execution and evaluation of the web-based re-registration application using the Laravel framework were limited to a single educational institution. This research limits the understanding of how the program will perform in different usage scenarios, including challenges related to scalability, internet connectivity fluctuations, and variations in user capabilities at other educational institutions with different technological resources and infrastructure.

Improving Teacher Performance: Analysis of Leadership, Organizational Culture, Competence and Motivation

Sutiono Sutiono — 2025-01-13

The study is limited to teachers and education staff, so this study was conducted to encourage the influence that occurs on leadership, organizational culture, competence, and motivation on performance which will further affect the job satisfaction of teachers and education staff at SMK Negeri 1 Tukak Sadai, South Bangka Regency. With qualitative methods and data collection through questionnaires, which were sent to 39 people. Before use, these instruments are tested to ensure their validity and reliability. Path analysis is a statistical technique used. This is done using SPSS software version 25. The results of the data analysis showed that motivation, competence, organizational culture, and leadership together had a positive and significant effect on improving the performance of teachers and education personnel. Continued to have a positive effect on the job satisfaction of teachers and education staff at SMK Negeri 1 Tukak Sadai, South Bangka Regency.

Intrinsic Motivation and Rewards on Affective Commitment

Imam Heryanto — 2025-01-13

This study explores the influence of intrinsic motivation and rewards on affective commitment among vocational high school teachers in Bandung. The main issue addressed is how these two factors contribute to teachers' emotional attachment and commitment to their profession. The primary objective of this research is to analyze the relationship between intrinsic motivation, rewards, and affective commitment using a component-based Partial Least Squares (PLS) approach. A survey was conducted involving 83 vocational high school teachers in Bandung as participants. The research employed statistical analysis to evaluate the impact of intrinsic motivation and rewards on the teachers' affective commitment levels. The findings reveal a significant positive influence of both intrinsic motivation and rewards on affective commitment among the respondents. Specifically, intrinsic motivators such as personal fulfillment and passion for teaching, combined with external rewards, enhance teachers' emotional ties to their work and their willingness to remain committed to their institutions. The implications of this research suggest that fostering intrinsic motivation and implementing appropriate reward systems can play a crucial role in increasing teachers' affective commitment. Educational institutions are encouraged to develop strategies that enhance intrinsic motivation, alongside providing tangible rewards, to improve overall teacher satisfaction and retention. By understanding these dynamics, school administrators can create more supportive environments that bolster teachers' commitment and drive toward their professional responsibilities.

Investigating the Impact of Transformational Leadership on Teachers' Pedagogical and Professional Competence

Windi Matsuko Danasasmita — 2025-01-13

This research delves into the relationship between transformational leadership and students’ achievements, specifically focusing on the impact of teachers' pedagogical and professional competencies among vocational teachers in Bandung. The main objective is to explore how these competencies mediate the effects of transformational leadership on students' performance. A survey method was employed, targeting a sample of 51 vocational teachers to gather comprehensive data. Utilizing PLS structural equation modeling, the study tested the proposed research model. Findings indicate that both teachers’ pedagogical competence and professional competency serve as significant mediators, enhancing the link between transformational leadership and students' achievements. This indicates that effective leadership plays a crucial role in fostering an environment where teachers can excel in their pedagogical practices, ultimately benefiting student outcomes. The implications of these results underscore the importance of leadership development programs that not only focus on leadership skills but also prioritize the enhancement of teaching competencies among educators. This research contributes to the understanding of how leadership styles can be leveraged to improve educational outcomes in vocational settings.

The Effect of Tax Collection by Force Letter on Corporate Income Tax Revenue

Haritsatun Najwa — 2025-01-13

Tax collection by forced letter is essential in optimizing corporate income tax revenues. The issuance of the forced letter serves as an official and firm reminder for business entities to comply with tax obligations, which suggests a significant increase in tax awareness among business entities. This research aims to determine and analyze tax collection by forced letter at one of the tax services offices in Bandung, corporate income tax revenue at one of the tax services offices in Bandung, and the magnitude of the influence of tax collection by forced letter. This research uses a quantitative approach and a case study approach. Data collection uses secondary data obtained at the tax service office in Bandung. The data testing method is the classic assumption test. After the classical assumption test was accepted, we carried out correlation, linear regression, and determination analysis. The research results show a strong relationship between tax collection with forced letters and corporate income tax receipts. The coefficient results show a positive sign, showing that the better tax collection with a force letter, the higher the corporate income tax revenue will also be. Overall, the research variables indicate an influence of tax collection using forced letters on corporate income tax revenues. This research provides empirical evidence concerning tax collection by forced letters, which can affect corporate income tax revenues. The study uses secondary data obtained from a single tax services office in Bandung, which restricts the generalizability of the findings. Additionally, the research focuses solely on tax collection accompanied by forced letters, leaving room for further exploration of other factors that could impact corporate income tax revenue. These limitations present opportunities for future research to broaden our understanding of tax collection strategies.

Digitalization of Traditional Products to Optimize Market Opportunities: Challenges and Strategies of Rengginonk MSMEs

Siti Titta Partini — 2025-01-13

This study analyzes the impact of digitalization on market opportunities and marketing strategies of traditional products in Rengginonk MSMEs, rangginang producers in Subang Regency. Despite facing challenges related to digitalization, including limited technological knowledge and marketing constraints on social media, the sales volume of Rengginonk products continues to increase significantly. Using qualitative and quantitative approaches in analyzing sales volume, this study aims to identify market opportunities faced by Rengginonk MSMEs, understand the challenges of digitalization in traditional product marketing, and suggest marketing strategies that can be implemented to increase sales. The results of the analysis show that the right marketing strategy and the use of digital platforms can help overcome existing obstacles, although technological limitations are still a challenge.