Parsimonia - Jurnal Ekonomi dan Bisnis

PENGGUNAAN INFORMASI NON-KEUANGAN DALAM EVALUASI KINERJA LKP EMYLIA: PERSPEKTIF AKUNTANSI MANAJEMEN

Magfirah Wahyu Ramadhani — 2026-06-02

This study aims to understand the types of non-financial information used, how such information is interpreted by management, and its role in supporting institutional performance evaluation. This research employed a qualitative approach with a case study design. Data were collected through semi-structured interviews, observation, and documentation, and were analyzed using thematic analysis. The findings indicate that LKP Emylia has used non-financial information as a basis for performance evaluation in an informal and contextual manner. Such information helps management assess service quality, learning effectiveness, instructor performance, and participant success after completing the training program. However, the use of non-financial information has not been fully documented in a structured evaluation system. The contribution of this study lies in enriching management accounting literature in the context of non-formal education institutions by showing that non-financial information plays an important role in evaluating performance, service quality, and institutional sustainability.

The Role of Customer Satisfaction in Mediating the Influence of E-Service Quality on Repurchase Intention

I Gede Nandikha Arsa Wibawa — 2026-06-02

This study aims to analyze the role of customer satisfaction in mediating the effect of e-service quality on repurchase intention among Fore Coffee customers in Denpasar City. The background of this research is the increasingly intense competition in the application-based coffee shop business and the need for Fore Coffee to improve its digital service quality to retain customers. The variables used in this study include e-service quality (X) as the independent variable, customer satisfaction (M) as the mediating variable, and repurchase intention (Y) as the dependent variable. The population of this study consists of all Fore Coffee customers in Denpasar City who make purchases more than twice a month through the Fore Coffee application. The sampling technique used was purposive sampling with a total of 120 respondents. Data were collected using questionnaires and analyzed using path analysis, complemented by the Sobel test to examine the mediating effect.The results of the study show that (1) e-service quality has a positive and significant effect on repurchase intention, (2) e-service quality has a positive and significant effect on customer satisfaction, (3) customer satisfaction has a positive and significant effect on repurchase intention, and (4) customer satisfaction significantly mediates the effect of e-service quality on repurchase intention. These findings indicate that good digital service quality not only directly encourages repurchase intention but also does so indirectly through increased customer satisfaction. The implication of this research is the importance for Fore Coffee to maintain service aspects that have been rated positively by customers, such as responsiveness and customer service support, while improving application design and transaction security. This research also provides theoretical contributions by strengthening the model of the relationship between e-service quality, customer satisfaction, and repurchase intention in the context of application-based services in the coffee shop industry.

MEMBANGUN PERILAKU KEUANGAN MELALUI LITERASI, SIKAP, DAN KEYAKINAN DIRI FINANSIAL MAHASISWA STIE CIPUTRA MAKASSAR

Tricia Natalie Josephine — 2026-06-02

There is an imbalance between the level of financial literacy and the level of financial inclusion. This study aims to examine the influence of financial education dimensions, namely Financial Literacy (FL), Financial Attitude (FA), and Financial Self-Efficacy (FSE) on the Financial Management Behavior (FMB) of STIE Ciputra Makassar students. This quantitative study used a survey method with a purposive sampling technique, yielding 114 respondents from Management Department students from the 2022, 2023, and 2024 cohorts. Data analysis was performed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique via the SmartPLS 4.0 program. Research results indicate that Financial Self-Efficacy (FSE) has a positive and significant influence on Financial Management Behavior students. Conversely, Financial Attitude (FA) and Financial Literacy (FL) were not found to have a significant influence individually on Financial Management Behavior. This finding emphasizes that students’ self-confidence in their ability to manage money is the primary predictor of their financial management behavior. Theoretically, this result reinforces the Theory of Planned Behavior (TPB) framework that perceived behavioral control (Perceived Behavioral Control, represented by FSE) is a more dominant predictor compared to Attitude or Knowledge in the context of financial management. Policy implications suggest that campus financial education programs should be focused more on strengthening self-confidence and practical skills (self-efficacy) rather than just the transfer of basic knowledge. The novelty of this research lies in presenting unique empirical evidence within the STIE Ciputra Makassar environment and using PLS-SEM which is more comprehensive compared to multiple linear regression analysis often used in previous studies.

ANALISIS LOYALITAS NASABAH BANK BCA YANG DITINJAU DARI KUALITAS LAYANAN, CITRA BANK, DAN KEPERCAYAAN

Tanto Askriyandoko Putro — 2026-06-02

This study aims to examine and analyze the influence of service quality, bank image, and trust on customer loyalty at Bank Central Asia (BCA) Blitar Branch. The research method used was a quantitative approach with systematic data analysis. The results showed that all three independent variables significantly influenced customer loyalty. Service quality was shown to have a positive effect, meaning that the better the service provided, the higher the customer loyalty. Bank image also had a significant impact, where positive public perception of the bank's reputation increased customer loyalty. Furthermore, customer trust in BCA plays a crucial role in strengthening long-term relationships between customers and the bank. Overall, these findings confirm that service quality, bank image, and trust are key factors that complement each other in building and enhancing customer loyalty at BCA Blitar Branch.

The Influence of Destination Image, Service Quality, and Perceived Value on Domestic Tourist Loyalty in the Makassar–Toraja Tourism Corridor

Rahmat Rafi Al Ghifari — 2026-06-02

This study aims to analyze the influence of destination image, service quality, and perceived value on tourist satisfaction and loyalty among domestic tourists in the Makassar–Toraja tourism corridor. Tourist satisfaction is positioned as a mediating variable within the proposed structural model. Data were collected through a survey of 418 domestic tourists from Makassar who had previously visited Toraja. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The findings reveal that destination image, service quality, and perceived value have significant positive effects on tourist satisfaction. Additionally, these three variables also have significant direct effects on tourist loyalty. However, tourist satisfaction does not significantly influence loyalty and does not mediate the relationship between the antecedent variables and loyalty. Among the predictors, perceived value demonstrates the strongest direct effect on loyalty.

These results indicate that tourist loyalty in the Makassar–Toraja tourism corridor is primarily driven by cognitive evaluations of value, service quality, and destination image rather than satisfaction alone. The study contributes theoretically by simultaneously testing direct and indirect relationships within an integrated model and offers practical implications for destination managers to prioritize strengthening the value proposition to enhance tourist loyalty.