https://jbe-upiyptk.org/ojs/index.php/jbe/issue/feed 2026-02-10T08:19:24+07:00 Ramdani Bayu Putra ramdhani_bayu@upiyptk.ac.id Open Journal Systems <p>UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including <strong>Accounting, Auditing, Management, Marketing, Business, Finance,</strong> and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of <strong>UPI YPTK Journal of Business and Economics (JBE) </strong>will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, <strong>Januari</strong>, <strong>May</strong>, and <strong>September</strong>.<br /><br /><strong>All papers submitted to the journal should be written in English.</strong></p> https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/320 2026-01-02T07:58:02+07:00 Dodi Suryadi dodisuryadi@upiyptk.ac.id Revi Eka Permana reviekapermana@gmail.com Andre Kurniawan andrekurniawan241290@gmail.com Asniati Bahari asniati.unand@gmail.com Rita Rahayu vjuita@eb.unand.ac.id Verni Juita aretrahayu@gmail.com

<p>This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 &lt; 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.</p>

2026-01-30T00:00:00+07:00 Copyright (c) 2026 UPI YPTK Journal of Business and Economics https://jbe-upiyptk.org/ojs/index.php/jbe/article/view/323 2026-02-10T08:19:24+07:00 Natasya Dara Irdiyanti natasya1234@gmail.com Riris Roisah ririsroisah123@gmail.com Ani Solihat aniaja2608@gmail.com Djunarto djunarto123@gmail.com Andry Trijumansyah andrytrijumansyah123@gmail.com

<p>This study aims to determine the influence of influencer marketing on purchase decisions with customer engagement as a mediating variable in RDA Hijab consumers on the TikTok platform. This study uses a survey method with a quantitative approach and involves 130 respondents. The data analysis technique uses SmartPLS. The results of the study show that there is a significant influence between influencer marketing on purchase decisions. Customer engagement also has a significant effect on purchasing decisions. In addition, influencer marketing has been proven to have a significant indirect influence on purchase decisions through customer engagement. This proves that customer engagement plays a significant role in the relationship and is included in the category of complementary mediation. These findings confirm that the effectiveness&nbsp; of influencer marketing strategies&nbsp; will be more optimal if they are able to build consumers' emotional engagement with brands.</p>

2026-01-30T00:00:00+07:00 Copyright (c) 2026 UPI YPTK Journal of Business and Economics