https://jsr.ums.ac.id/determinasi/issue/feed Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi 2026-06-01T20:43:38+07:00 Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi [email protected] Open Journal Systems <p><strong>Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi</strong> publishes high quality research papers in all areas of economic and business, and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in management, accounting, and economic development. The Journal publishes an issue quarterly. The issue typically deals with an important research topic and is edited by a recognized expert in the field.</p> <p> </p> <p> </p> <table width="100%" bgcolor="#f0f0f0"> <tbody> <tr> <td>Journal Title</td> <td>: <strong>Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi</strong></td> </tr> <tr> <td>Journal Initials</td> <td>: determinasi</td> </tr> <tr> <td>ISSN (Online)</td> <td>: <a href="https://portal.issn.org/resource/ISSN/2986-2027" target="_blank" rel="noopener">2986-2027</a></td> </tr> <tr> <td>DOI Prefix</td> <td>: <a target="_blank" rel="noopener">on progress</a></td> </tr> <tr> <td>Type of Peer-Review</td> <td>: Single-Blind</td> </tr> <tr> <td>Frequency</td> <td>: 4 times per year (March, June, September, December)</td> </tr> <tr> <td>Editor in Chief</td> <td>: Prof. Anton Agus Setyawan, S.E., M.S.i, Dr. (<a href="https://www.scopus.com/authid/detail.uri?authorId=55366099100" target="_blank" rel="noopener">Scopus</a>)</td> </tr> <tr> <td>Publisher</td> <td>: Lembaga Pengembangan Publikasi Ilmiah dan Buku Ajar, Universitas Muhammadiyah Surakarta</td> </tr> <tr> <td>Abstracting &amp; Indexing</td> <td>: <a href="https://jsr.ums.ac.id/index.php/determinasi/indexing" target="_blank" rel="noopener">Indexing</a></td> </tr> </tbody> </table> https://jsr.ums.ac.id/determinasi/article/view/604 Building Long-Term Customer Relationships in Market Segments 2025-06-12T10:43:02+07:00 Ardian Reeisafitra [email protected] Revina Adiningtyas [email protected] Dian Putri Wahyuningsih [email protected] Dava Arsila Pradana [email protected] Imeliya Briyan Fatona [email protected] <p>This article explores long-term customer relationships as a strategic imperative in segmented markets. The study focuses on the differences in consumer behavior between B2B and B2C contexts and how relationship-building strategies must adapt accordingly. Employing a qualitative approach through literature review and case analysis, the article synthesizes practical insights into CRM, personalization, and technology integration. Findings indicate that loyalty is influenced by emotional value in B2C and operational consistency in B2B, with CRM systems serving as the backbone for both. The study offers recommendations for implementing customer retention strategies across diverse segments.</p> <p>&nbsp;</p> 2025-06-09T00:00:00+07:00 Copyright (c) 2026 Ardian Reeisafitra, Revina Adiningtyas, Dian Putri Wahyuningsih, Dava Arsila Pradana, Imeliya Briyan Fatona https://jsr.ums.ac.id/determinasi/article/view/601 Peningkatan Kapasitas Wirausaha Mahasiswa Melalui Implementasi Program Wirausaha Merdeka 2025-06-04T16:14:40+07:00 Eris Narulita Putri [email protected] Maulidyah Indira Hasmarini [email protected] <p>The high rate of educated unemployment in Indonesia, especially among college graduates, is a challenge that requires real and sustainable solutions. One of the main factors is the gap between the number of graduates and the availability of relevant jobs. The Wirausaha Merdeka program is one solution to boost entrepreneurship among students. The implementation method employs a hands-on learning approach (learning by doing) comprising two main stages: the pre-immersion stage and the immersion stage (internship). The pre-immersion stage involves providing entrepreneurship-related materials. The immersion stage is conducted in collaboration with internship partners, where students gain practical experience in managing a business, followed by acceleration for business development, proposal pitching presentations, and an entrepreneurship expo. The results of the program indicate that students not only acquire knowledge and practical skills in entrepreneurship but also enhance their self-confidence, creativity, and build a beneficial business network for future business development. Thus, the Wirausaha Merdeka Program has a positive impact in reducing the rate of educated unemployment through the empowerment of students' entrepreneurial potential.</p> 2026-06-06T00:00:00+07:00 Copyright (c) 2026 Eris Narulita Putri, Maulidyah Indira Hasmarini https://jsr.ums.ac.id/determinasi/article/view/609 An Analysis of Tea Farmers' Income: A Case Study of the Sekar Aji Farmer Group 2025-06-14T10:38:17+07:00 Nova Widi Setyo Nugroho [email protected] Nur Andriyani [email protected] Muslim Afandi [email protected] <p>This study aims to analyze the factors influencing the income of tea farmers in Dukuh Kayulawang, Mriyan Village, Boyolali Regency. Using a quantitative approach with multiple linear regression analysis, the research is based on primary data collected from 31 tea farmers who are members of the Sekar Aji Farmer Group. The independent variables examined include the amount of fertilizer used, land area, years of experience as a general farmer, years of experience as a tea farmer, and level of education. The results of the analysis reveal that general farming experience and education level have a significant positive effect on tea farmers’ income. In contrast, the amount of fertilizer, land area, and years of experience as a tea farmer do not show a significant influence. These findings highlight the importance of broad farming experience and education in enhancing income, and underscore the need for improved efficiency and innovation in the management of tea farming. Relevant stakeholders are encouraged to focus on capacity-building efforts to help farmers increase their productivity and income.</p> 2026-06-10T00:00:00+07:00 Copyright (c) 2026 Nova Widi Setyo Nugroho, Nur Andriyani, Muslim Afandi https://jsr.ums.ac.id/determinasi/article/view/602 Strategic Pricing Models in Competitive Market 2025-06-08T14:52:25+07:00 Sholikh Purnama Aji [email protected] Dina Dwi Febriyanti [email protected] Grace Amelia Indah [email protected] Lujeng Andini [email protected] Sabila Muyassaroh [email protected] <p>This article examines strategic pricing as a core function of marketing within a competitive market. The study aims to explore different pricing strategies such as penetration pricing, skimming pricing, value-based pricing, and competitive pricing. The methodology used includes qualitative content analysis based on current literature and case studies from Indonesian consumer markets. The findings suggest that successful pricing strategies are contextual and must align with customer value perception, competitor behavior, and overall brand positioning. The article concludes with practical recommendations for business practitioners in formulating pricing policies.</p> 2026-06-08T00:00:00+07:00 Copyright (c) 2026 Sholikh Purnama Aji, Dina Dwi Febriyanti, Grace Amelia Indah, Lujeng Andini, Sabila Muyassaroh https://jsr.ums.ac.id/determinasi/article/view/599 Analisis Dampak Program Wirausaha Merdeka terhadap Minat Berwirausaha pada Mahasiswa 2025-06-04T14:48:41+07:00 Didik Wahyu Nugroho [email protected] Siti Aisyah [email protected] <p>This study aims to describe the trend of entrepreneurship among students through the Independent Entrepreneurship (WMK) program implemented at the Muhammadiyah University of Surakarta in 2024. This program provides a forum for students to develop innovation and creativity in entrepreneurship through a series of activities such as workshops, internships and product expos. This program aims to improve practical skills, improve entrepreneurial thinking, and encourage innovation to overcome challenges in the business world. This study uses a descriptive qualitative approach, which allows researchers to study the subjective experiences of participants in a comprehensive manner. Interviews with a number of students who participated in the program were used as a method of data collection. The results of the study indicate that WMK improves students' entrepreneurial skills, from communication skills to business strategy development. In addition, this program facilitates the formation and development of businesses and provides students with the opportunity to build wider business networks and increase their confidence in conveying their products and ideas to the public. As part of the program, expo activities provide direct experience with the market. Overall, the WMK program has been shown to help students prepare themselves for the business world that demands creativity, innovation and optimal use of technology. According to this study, similar programs should be maintained to improve entrepreneurship in higher education institutions.</p> 2026-03-05T00:00:00+07:00 Copyright (c) 2026 Didik Wahyu Nugroho, Siti Aisyah