JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS

Understanding Consumer Purchase Decisions in Home-Style Restaurants: The Role of Product Quality, Price, and Location

Nabilah Fiqih Gozali — 2026-08-26

The rapid growth of the culinary industry in Indonesia has intensified competition among restaurants, encouraging business owners to better understand the factors that influence consumer purchase decisions. Although previous studies have widely examined the effects of product quality, price, and location on purchasing decisions, limited attention has been given to home-style restaurants, which offer a distinctive dining experience based on traditional home-cooked meals. This study aims to examine the role of product quality, price, and location in influencing consumer purchase decisions at Emak Restaurant, a home-style restaurant in Jakarta. A quantitative research approach was employed using primary data collected through structured questionnaires distributed to customers who had previously purchased products at Emak Restaurant. A total of 100 respondents were selected using purposive sampling. The data were analyzed using multiple linear regression, partial significance (t-test), simultaneous significance (F-test), and the coefficient of determination (R²). The findings indicate that product quality, price, and location simultaneously have a significant influence on consumer purchase decisions. Partially, product quality and price have a positive and significant effect on purchase decisions, whereas location does not have a statistically significant effect. These findings suggest that consumers place greater importance on product quality and price than on physical accessibility when deciding to purchase from a home-style restaurant. The novelty of this study lies in its focus on consumer purchase decisions within the context of a home-style restaurant, a setting that has received relatively limited empirical attention compared with studies on fast-food restaurants and coffee shops. By examining the combined influence of product quality, price, and location in this specific context, this study contributes to a better understanding of consumer behavior in the culinary industry and provides practical insights for restaurant managers in developing strategies to enhance customer satisfaction and encourage repeat purchases.

Fundamental and Technical Analysis of PT Bukalapak.Com Tbk Stock Investment Decisions in the Post-IPO Period 2021-2025

Stella Nathasya — 2026-08-27

This study examines how fundamental and technical analysis support investment decisions in PT Bukalapak.com Tbk after its Initial Public Offering (IPO) during 2021-2025. Using a descriptive quantitative design, the study applies a top-down fundamental approach covering macroeconomic conditions, industry dynamics, and company performance measured by Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE). Technical analysis is conducted using weekly Moving Average Convergence Divergence (MACD) signals. The data were obtained from annual reports, macroeconomic publications, stock-price history, and supporting empirical literature on technology IPOs. The findings indicate that Bukalapak has strong liquidity and low leverage, but its profitability remains weak and unstable. MACD signals show high post-IPO volatility with recurrent bearish indications. Therefore, the stock is not yet optimal for long-term investors, while short- and medium-term investors may still consider it for momentum-based strategies under strict risk control. This study contributes to post-IPO startup stock analysis in Indonesia by integrating financial fundamentals, market signals, and investment-horizon-based recommendations.

Strategy For Implementing Rewards And Punishments To Improve The Performance Of Civil Servants At The Deputy Office For Human Resources And Institutional Affairs Of The Ministry Of Tourism

Anna Nur Intan Lumban Gaol — 2026-08-27

The government is currently striving to shed the long-standing stigma associated with Civil Servants (ASN) by boosting employee performance and prioritizing clearly measurable results. This study aims to analyze the implementation strategy of rewards and punishments in improving ASN performance at the Deputy for Human Resources and Institutional Affairs of the Ministry of Tourism. The research addresses three main questions: (1) How are rewards implemented? (2) How are punishments implemented? and (3) How does the implementation of rewards and punishments affect performance improvement?This research employs a qualitative descriptive approach with purposive sampling involving three key informants representing different position levels: a Junior Expert Human Resources Analyst, a Human Resources Administrator, and a Senior Legal Analyst. Data collection techniques included in-depth interviews, observation, and documentation. Data analysis used the Miles and Huberman model through data reduction, data presentation, and conclusion drawing, with source and method triangulation for data validation. The findings reveal that reward implementation based on Government Regulation No. 11 of 2017 encompasses honorary awards, special promotions, competency development priorities, and opportunities to attend state events. Punishment implementation refers to Government Regulation No. 94 of 2021, consisting of mild, moderate, and severe disciplinary sanctions. Integrated reward and punishment implementation has proven to improve ASN performance across four dimensions: quantity, quality, time, and cost. However, both systems still encounter obstacles in unstandardized procedural systems and inconsistent application due to subjectivity factors. This finding implies the formation of a fair work culture where every employee contribution is valued and every violation is accounted for. The practical contribution provides recommendations for improving structured reward and punishment procedural systems. The theoretical contribution enriches public sector human resource management studies by integrating motivation theory (Herzberg) and reinforcement theory (Skinner) within the Indonesian bureaucratic context. The research concludes that implementing rewards and punishments enables ASN performance to be organized and mapped in a structured and equitable manner, thereby boosting overall performance.

The Principle of Edupreneurship in the Development of Automotive Services Business at US Car Wash in Gowa Regency in 2025

Nurul Ainulhaq Tiara Putra — 2026-08-27

This study aims to analyze the application of edupreneurship principles in the development of the automotive service business at US Car Wash in Gowa Regency. Edupreneurship, as an integrative approach that combines educational values and entrepreneurial practices, is expected to encourage innovation, organizational learning, human resource development, and business sustainability. This research employed a qualitative case study design. Data were collected through in-depth interviews with the owner, operational manager, employees, and customers, participatory observation of service activities, and documentation. Data validity was ensured through source and method triangulation, while the findings were analyzed using thematic analysis to identify recurring patterns related to learning, empowerment, innovation, and sustainability. The findings indicate that US Car Wash consistently integrates edupreneurship principles by providing continuous technical and service training for employees, educating customers regarding preventive vehicle maintenance, encouraging collaborative problem solving, and implementing environmentally friendly innovations such as water-saving systems and biodegradable cleaning products. These practices improve employee competence, service quality, customer satisfaction, and business competitiveness while simultaneously creating educational and social value for the surrounding community. The study implies that integrating educational values into micro and small business management can strengthen local economic resilience and become a practical model for vocational training institutions, policymakers, and entrepreneurs seeking sustainable business development.

Strategic Planning and Proactive Crisis Management Styles in South Jakarta's Five-Star Hotels: A Conceptual Analysis Based on Ghazi's Framework

Tanjung Prasetyo — 2026-08-27

The hospitality industry is inherently vulnerable to multidimensional crises, ranging from economic volatility and supply-chain disruption to sudden political instability. Although Ghazi's (2017) Strategic Planning-Crisis Management framework has established that strategic planning is associated with more proactive crisis management styles in five-star hotels, this framework has rarely been interpreted within Indonesian urban hospitality markets, and no study to date appears to have examined it in relation to South Jakarta specifically-a gap this paper addresses. This paper aims to examine, through a conceptual-contextual analysis, how Ghazi's framework can be interpreted within the setting of five-star hotels in South Jakarta. Drawing on secondary statistical data published by Indonesia's Central Bureau of Statistics (BPS) covering the 2021-2024 period and relevant hospitality literature, the study interprets how strategic planning may be associated with more proactive crisis management styles and, in turn, with organizational resilience. The South Jakarta hotel market-characterized by a high concentration of star-rated properties, strong business-oriented demand, and a comparatively high human development profile-provides a relevant setting for contextualizing Ghazi's framework within an Indonesian urban hospitality context. The analysis indicates that, given the market's competitive intensity, hotels oriented toward Confrontation and Cooperation styles, rather than reactive Escape-oriented responses, appear conceptually better positioned to sustain organizational resilience under conditions of uncertainty, although this relationship still requires empirical testing in future research. Rather than extending Ghazi's original framework theoretically, this paper contributes primarily by applying it contextually to an Indonesian urban hospitality setting, offering practical implications for hotel managers, policymakers, and future researchers.

Analysis of Consumer Purchasing Decisions through Personal Selling and Image At Auto2000 Bandung

Erick Setiawan Singadilaga — 2026-08-27

The increasingly competitive automotive industry requires companies to strengthen their marketing strategies to influence consumer purchasing decisions. Although previous studies have examined the role of personal selling and Image, limited research has explored their combined influence on consumer purchasing decisions in the automotive dealership sector. This study aims to analyze the effects of personal selling and Image on the consumer purchasing decision process at AUTO2000 Bandung. A quantitative survey approach was employed involving 88 customers selected through probability sampling. The findings reveal that both personal selling and Image have positive and significant effects on the consumer purchasing decision process, with personal selling emerging as the more dominant factor. Furthermore, the two variables jointly explain 56% of the variation in consumer purchasing decisions. These findings highlight the importance of strengthening sales interactions and maintaining a positive Image to improve consumer purchasing decisions and provide practical insights for marketing strategies in the automotive industry.

The Influence of Price and Brand Image on Consumer Decision in Airport Taxi Services: Evidence from Puskopau Taxi at Halim Perdanakusuma Airport

Nadia Harimbi Singadilaga — 2026-08-27

The rapid growth of Indonesia’s transportation industry has intensified competition among transportation service providers, including airport taxi operators. In this increasingly competitive environment, companies are required to understand the factors influencing consumer decisions in selecting transportation services. Price and brand image are among the marketing factors frequently associated with consumer decision-making behavior. This study aims to analyze the influence of price and brand image on consumers’ decisions to choose Puskopau Taxi services at Halim Perdanakusuma Airport. The study employed a quantitative approach using an explanatory survey method. The research population consisted of users of Puskopau Taxi services at Halim Perdanakusuma Airport, with a sample of 99 respondents selected using accidental sampling, a non-probability sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that price does not have a significant effect on consumer decision-making (p = 0.732). In contrast, brand image has a positive and significant effect on consumer decisions (p < 0.001). Simultaneously, price and brand image significantly influence consumer decisions, as indicated by an F-value of 23.043 (p < 0.001). The coefficient of determination (R²) of 0.324 indicates that 32.4% of the variation in consumer decisions is explained by the research model, while the remaining 67.6% is influenced by other factors outside the model. The study concludes that brand image is the dominant factor influencing consumers' decisions to choose Puskopau Taxi services. These findings provide practical insights for transportation service providers in formulating marketing strategies that prioritize strengthening brand image to improve consumer preference and competitiveness.

Analysis of the Effectiveness of E-Budgeting System Use in Budget Management

Eka Bella Fatmawati — 2026-08-27

Digital transformation has encouraged organizations to adopt technology-based systems for budget management, including through the use of e-budgeting. However, the implementation of such systems does not always operate optimally, as ease of use, perceived benefits, and technical constraints encountered during use may affect the smoothness of the budget management process. This study aims to analyze the effectiveness of using an e-budgeting system in supporting budget management based on the aspects of perceived ease of use and perceived usefulness in the Technology Acceptance Model (TAM), as well as to identify operational constraints encountered during system use. This study employed a descriptive method with a qualitative approach. Data were obtained through participant observation based on the researcher’s direct experience in using the e-budgeting system during an internship and were supported by relevant documentation. The data were analyzed using the interactive analysis model of Miles, Huberman, and Saldaña (2014), which consists of data collection, data condensation, data display, and conclusion drawing. The results indicate that the e-budgeting system is relatively easy to use because it has a systematically understandable workflow and an autocomplete feature that facilitates data retrieval. The system also provides benefits in storing, retrieving, and verifying budget data, as well as supporting the review process prior to submission. However, operational constraints were identified, including delayed responses or inaccurate results in the autocomplete feature and data that were not completely saved, requiring users to re-enter the information. These findings indicate that the e-budgeting system has been able to support budget management relatively effectively, but its implementation is not yet fully optimal due to technical constraints that affect the smoothness of system use. The findings imply that improvements in technical stability and continuous system maintenance are necessary to optimize the use of e-budgeting in budget management.

Hidden Gem Tourism on TikTok: Examining User Perceptions and Travel Interest

Gusti Panca — 2026-08-27

The term “Hidden Gem” has become widely used in TikTok tourism content to describe destinations perceived as unique and less explored. However, little is known about how users interpret this label. This study descriptively examines user perceptions of Hidden Gem tourism content on TikTok across five dimensions: perceived uniqueness, perceived authenticity, perceived exclusivity, visual attractiveness, and curiosity to seek further information. Using a descriptive mixed-method approach, survey data were collected from 200 TikTok users and analyzed using descriptive statistics (mean and standard deviation). Semi-structured interviews with 20 participants were conducted to complement the quantitative findings. The results show that all five dimensions were rated high to very high, with visual attractiveness emerging as the strongest dimension, followed by perceived uniqueness, exclusivity, and authenticity. Interview findings indicate that users associate Hidden Gem destinations with being unique, natural, visually appealing, and relatively undiscovered, while curiosity to seek more information develops after initial visual attraction. The study concludes that the Hidden Gem label functions as a visual and symbolic narrative that shapes users’ early perceptions of tourism destinations on TikTok.