Neo Journal of economy and social humanities

The Effect of Product Visual Aesthetics, Brand Identity Consistency and Sustainability Value on Product Purchasing Behavior in Islamic Business Perspective

Jeni Fitriyanti, Muhammad Iqbal Fasa, Is Susanto — Thu, 11 Jun 2026 00:00:00 +0700

This study aims to analyze the effect of product visual aesthetics, brand identity consistency and sustainability values on the purchasing behavior of N'PURE skincare products in Generation Z in Bandar Lampung. The research method used is quantitative with a descriptive and verification approach, where data were collected through questionnaires from 96 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results showed that visual aesthetics and brand identity consistency had a positive and significant effect on purchasing behavior, while the value of sustainability did not show a partial significant effect. However, simultaneously, these three variables have a strong and significant impact in driving consumer purchasing decisions. The implication of this study confirms that manufacturers need to synergize attractive visual design with stable brand message integrity to win the market, while educating consumers on sustainability values so that environmental commitment can be transformed into real economic action in accordance with Islamic Business Principles.

The Effectiveness of Tax Education in Improving Compliance and Achieving Tax Revenue Targets at The Sidoarjo Selatan Primary Tax Office

Nuzulul Widyatmo Nugroho, Sri Rahayu, Anita Kartika Sari — Fri, 03 Jul 2026 00:00:00 +0700

This study aims to analyze the effect of tax socialization, tax officer competence, and the quality of tax education materials on taxpayer compliance and the achievement of tax revenue targets at the South Sidoarjo Tax Office. This research used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 150 respondents and analyzed using multiple linear regression through two models. The first model examined the effect of the independent variables on taxpayer compliance, while the second model examined their effect on tax revenue targets. The results show that tax socialization, tax officer competence, and the quality of tax education materials partially have a positive and significant effect on taxpayer compliance. These three variables also have a positive and significant effect on the achievement of tax revenue targets. Simultaneously, tax socialization, tax officer competence, and the quality of tax education materials significantly affect taxpayer compliance and tax revenue targets.

The Effect of Islamic Social Reporting (ISR) and Corporate Zakat Disclosure on the Profitability of Sharia Commercial Banks in Indonesia in 2019-2024

Tria Mauliana, Madnasir, Ahmad Hazas Syarif — Thu, 09 Jul 2026 00:00:00 +0700

This study aims to analyze the impact of Islamic Social Reporting (ISR) and corporate zakat disclosure on the profitability of Islamic Commercial Banks in Indonesia from 2019 to 2024. This study adopts a quantitative approach with a causal associative research type. The data used is secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks registered with the Financial services Authority (OJK). The sampling technique was carried out using purposive sampling, resulting in 6 banks with a total of 36 observations. The research findings indicate that ISR has a negative and significant impact on profitability as measured by Return on Assets (ROA). Corporate zakat disclosure also shows a negative and significant impact on profitability. However, at the same time, ISR and corporate zakat disclosure have a significant effect on the profitability of Islamic Commercial Banks. These findings indicate that sharia-based social reporting practices and zakat transparency are important factors in supporting the accountability of Islamic financial institutions, even though in the short term they can put pressure on financial performance.

The Effect of Shopeepay E-Wallet Use On Shopeepay User Satisfaction and Loyalty in Tangerang City

Azzahra Baby Dwi Putri, Nur Fitri Dewi, Noviyanti — Thu, 23 Jul 2026 00:00:00 +0700

This study aims to analyze the effect of e-wallet usage on ShopeePay user loyalty in Tangerang, mediated by user satisfaction. In this study, the researcher used a quantitative research type with a survey method. This study applied a questionnaire as the research instrument measured using a Likert scale. The sampling method for this study was non-probability sampling with a purposive sampling technique using sample criteria, namely ShopeePay users living in Tangerang City.The collected data were processed using Statistical Package for the Social Sciences (SPSS) software. The results of the study indicate that partially e-wallet usage (X) has a positive and significant effect on ShopeePay user satisfaction (Z) in Tangerang. However, user satisfaction (Z) has a positive and insignificant effect on ShopeePay user loyalty (Y) in Tangerang. Then, based on the results of the path analysis, it shows that e- wallet usage has a positive and significant effect on ShopeePay user loyalty in Tangerang through user satisfaction. The results of the coefficient of determination show that partially the use of e-wallet (X) has an effect on user loyalty (Y) of 15.7%, then simultaneously the variable of e-wallet use (X) through user satisfaction (Z) has an effect on user loyalty (Y) of 73.9%.

The Influence of Online Customer Reviews and Online Customer Ratings on Purchase Decisions on Shopee E-Commerce in Depok

Naomi Ramadhia Amir, Alfi Maghfuriyah, Noviyanti — Thu, 23 Jul 2026 00:00:00 +0700

This study aims to analyze the influence of Online Customer Review and Online Customer Rating on Purchase Decisions on the Shopee e-commerce platform, both individually and simultaneously. The research employs a quantitative approach with a questionnaire as the primary instrument, measured using a Likert scale. Data were collected through questionnaires distributed to 140 Shopee e-commerce consumers in Depok City as the sample. The collected data were subsequently processed using multiple linear regression analysis. The sampling method applied was Non-Probability Sampling with purposive sampling and Malhotra techniques, adjusted to the criteria of respondents who had previously made purchases on Shopee and considered the review and rating features in their decision-making process. Data analysis was conducted using SPSS version 27. The study’s findings indicate that the Online Customer Review variable (X₁) has significant effect on Purchase Decisions (Y), and the Online Customer Rating variable (X₂) also exerts a significant effect on Purchase Decisions. The results of the simultaneous test demonstrate that both variables collectively have a significant influence on Purchase Decisions on the Shopee e-commerce platform. Based on the coefficient of determination test, the R Square value is 0.260 and the Adjusted R Square value is 0.249, meaning that 24.9% of the variation in Purchase Decisions can be explained by Online Customer Review and Online Customer Rating, while the remaining 75.1% is influenced by other factors such as promotion, price, brand reputation, discounts, service quality, and consumers’ personal preferences.