Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya

The Effect of Price and Store Atmosphere on Customer Loyalty

2026-10-16T07:53:03+07:00

The rapid growth of coffee shops in Indonesia has intensified competition, making customer loyalty increasingly important for business sustainability. Although price and store atmosphere are widely recognized as potential determinants of customer loyalty, their relative contributions may differ across coffee shop contexts. This study examined the effects of price and store atmosphere on customer loyalty at Fuels Coffee in Bandung, Indonesia. Using a quantitative explanatory design, data were collected through a questionnaire administered to 97 customers selected using purposive sampling, with eligibility restricted to those who had made at least two purchases. The data were analyzed using multiple linear regression. The results revealed that price had a positive and statistically significant effect on customer loyalty (B = 0.475, p = .001), whereas store atmosphere showed no statistically significant effect (B = 0.197, p = .103). The overall regression model was statistically significant (p = .001) and explained 36.7% of the variance in customer loyalty (adjusted R² = .367). These findings demonstrate that price, rather than store atmosphere, was the significant predictor of customer loyalty within the examined model. The study provides empirical evidence that customers’ perceptions of price may play a more prominent role in fostering loyalty in this coffee shop context, highlighting the importance of maintaining pricing strategies that customers perceive as appropriate and commensurate with the value they receive.

Financial Management, Accounting Training, and Financial Technology as Determinants of Microenterprise Financial Performance

2026-10-17T20:52:35+07:00

Financial performance is central to the sustainability of microenterprises, yet their ability to achieve favorable financial outcomes may be associated with how effectively financial activities are managed, the accounting training received by business owners, and the utilization of financial technology. This study examined the relationships between financial management, accounting training, financial technology, and the financial performance of microenterprises in Medan Labuhan District, Medan, Indonesia. A quantitative explanatory cross-sectional design was employed involving 100 microenterprise owners selected through simple random sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results showed that financial management was positively and significantly associated with financial performance (β = .308), accounting training demonstrated a positive and significant association with financial performance (β = .331), and financial technology was also positively and significantly associated with financial performance (β = .226). Among the three predictors, accounting training showed the largest path coefficient in the structural model. Collectively, financial management, accounting training, and financial technology explained 54.7% of the variance in microenterprise financial performance (R² = .547), while 45.3% of the variance remained unexplained by the model. The Q²predict value of .521 further indicated predictive relevance for the endogenous construct. These findings provide context-specific evidence that financial management, accounting training, and financial technology utilization are relevant to explaining microenterprise financial performance, with accounting training showing the strongest relative association within the examined structural model.

Content Marketing and Live Streaming as Predictors of TikTok Shop Purchase Intention among Generation Z Management

2026-10-16T07:51:49+07:00

Social commerce platforms increasingly integrate promotional content with real-time seller–consumer interaction, creating new ways for consumers to evaluate products and develop purchase intentions. TikTok Shop exemplifies this environment by combining content marketing and live streaming within a single platform, particularly relevant to Generation Z consumers. This study examined the associations of content marketing and live streaming with purchase intention among Generation Z consumers on TikTok Shop. A quantitative cross-sectional explanatory survey was conducted among 96 active Management students at Universitas Kristen Maranatha who had TikTok accounts, had been exposed to product-related marketing content, and had watched product-oriented live streams on TikTok Shop. Participants were selected using purposive sampling, and the data were analyzed using multiple linear regression. The results showed that content marketing was positively and significantly associated with purchase intention (B = 0.270, β = 0.208, p = .025), while live streaming also demonstrated a positive and significant association (B = 0.754, β = 0.561, p = .001). The larger standardized coefficient indicates that live streaming was the stronger predictor of purchase intention within the examined model. Collectively, the two predictors formed a statistically significant model that explained 48.4% of the variance in purchase intention (adjusted R² = .484). These findings demonstrate that content-based promotion and real-time interactive selling are both relevant to purchase intention in the examined social commerce context, with live streaming showing a more prominent statistical contribution. The study highlights the particular relevance of real-time commercial interaction for understanding purchase intention among young consumers using TikTok Shop.

Digital Marketing, Fintech Literacy, Financial Management, and Income Growth among Student Entrepreneurs

2026-10-17T20:53:17+07:00

Student entrepreneurship has become increasingly intertwined with digital platforms and technology-enabled financial services, making digital and financial capabilities potentially important for sustaining business income. This study examined the relationships between digital marketing, fintech literacy, financial management, and income growth among student entrepreneurs in Medan, Indonesia. A quantitative approach was employed using questionnaire data collected from 100 student entrepreneurs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results showed that digital marketing was positively and significantly associated with income growth (β = .344, p < .001), fintech literacy demonstrated a positive and significant relationship with income growth (β = .262, p = .009), and financial management was also positively and significantly associated with income growth (β = .403, p < .001). Among the three predictors, financial management showed the largest standardized path coefficient, indicating the strongest relative structural association with income growth. Collectively, digital marketing, fintech literacy, and financial management explained 79.4% of the variance in income growth (R² = .794). These findings indicate that income growth among student entrepreneurs is associated with complementary digital and financial capabilities, particularly the ability to expand market reach through digital marketing, understand and utilize fintech services, and manage business finances systematically. The study provides context-specific empirical evidence supporting the integrated development of digital marketing, fintech literacy, and financial management capabilities to strengthen the business activities of student entrepreneurs.

The Influence of Firm Size, Leverage, and Sales Growth on Property Sector Companies Listed on the Indonesia Stock Exchange during 2022–2024

2026-10-17T20:54:23+07:00

Corporate tax aggressiveness remains an important issue because firms may differ in how their financial and organizational characteristics relate to the effective tax burden they report. This study examined the relationships of firm size, leverage, and sales growth with tax aggressiveness among property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024. Tax aggressiveness was proxied by the esffective tax rate (ETR), with higher ETR values indicating lower tax aggressiveness. The analysis was based on 57 firm-year observations from 19 companies and employed multiple linear regression following descriptive analysis and regression assumption testing. Because the initial model exhibited non-normal residuals, ETR and sales growth were transformed before the final model was estimated. The results showed that firm size was positively and significantly associated with ETR (B = .076, p = .018), indicating that larger firms tended to exhibit lower tax aggressiveness under the ETR-based operationalization. In contrast, leverage (B = .136, p = .878) and sales growth (B = −.083, p = .874) were not significantly associated with ETR. The overall regression model was statistically significant, F(3, 53) = 2.807, p = .048, but demonstrated limited explanatory capacity (adjusted R² = .088). These findings indicate that firm size was the only corporate characteristic examined that showed a significant partial relationship with the tax aggressiveness proxy. However, the results should be interpreted cautiously because heteroskedasticity and positive autocorrelation remained in the transformed model. The study highlights the importance of considering both the direction of ETR-based measurement and model diagnostics when interpreting empirical evidence on corporate tax aggressiveness.

The Effect of Work–Life Balance on Employee Performance in Indonesia’s Private Banking Sector

2026-10-17T20:55:04+07:00

Work–life balance has become increasingly relevant in demanding organizational environments where employees must manage professional responsibilities alongside personal commitments. This study examined the relationship between work–life balance and employee performance among employees of a private bank in Tangerang, Indonesia. A quantitative cross-sectional survey design was employed, involving all 70 employees of the selected bank through saturated sampling. Data were collected using a structured questionnaire comprising 15 items measuring work–life balance and 15 items measuring employee performance. The measurement scales demonstrated satisfactory internal consistency, with Cronbach’s alpha coefficients of .887 for work–life balance and .901 for employee performance. The data were analyzed using descriptive statistics and simple linear regression. The results showed that work–life balance was positively and significantly associated with employee performance (B = .643, t = 6.989, p < .001), supporting the proposed hypothesis. The regression model yielded R² = .419, indicating that work–life balance accounted for 41.9% of the variance in employee performance within the model. These findings provide context-specific evidence that employees reporting better work–life balance also tend to report higher performance within the private banking organization examined. The study highlights the relevance of work–life balance as an employee-related consideration in human resource management while recognizing that the cross-sectional, self-reported, and single-organization design limits causal interpretation and broader generalization.