Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Penelitian ini bertujuan menganalisis strategi content marketing Unihouse dalam membangun dan memperkuat brand image di tengah persaingan hunian mahasiswa di Salatiga. Permasalahan utama penelitian ini adalah rendahnya citra…
itra merek Unihouse dibandingkan kompetitor, yang tercermin dari ulasan pelanggan dan penurunan persepsi publik di media digital. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur, observasi aktivitas media sosial, dan dokumentasi. Analisis data dilakukan menggunakan model interaktif melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Unihouse menerapkan strategi content marketing yang terstruktur melalui delapan tahapan utama, yaitu goal setting, audience mapping, content ideation and planning, content creation, content distribution, content amplification, content marketing evaluation, dan content marketing improvement. Strategi ini diimplementasikan melalui pemanfaatan media sosial (Instagram dan Facebook), integrasi paid, owned, dan earned media, serta evaluasi berbasis data (reach, engagement, conversion, dan sentimen audiens). Konten visual yang autentik, storytelling, penggunaan hashtag, call to action, serta optimalisasi electronic word of mouth (e-WOM) berkontribusi dalam membangun asosiasi merek yang modern, profesional, dan relevan dengan gaya hidup mahasiswa. Temuan penelitian menegaskan bahwa content marketing yang adaptif dan berkelanjutan, didukung pengalaman layanan yang konsisten, menjadi determinan utama dalam pembentukan brand image yang kredibel dan berdaya saing pada bisnis jasa hunian berbasis lokal.
Abstract:UMKM kuliner memiliki peran strategis dalam perekonomian daerah, termasuk di Kabupaten Soppeng. Namun, pemanfaatan digital marketing oleh pelaku UMKM masih belum optimal, ditandai dengan rendahnya konsistensi promosi, keterbatasan…
terbatasan analisis data, serta kurangnya pemanfaatan teknologi berbasis kecerdasan buatan. Penelitian ini bertujuan untuk menawarkan solusi inovatif berupa AI Marketing Assistant berbasis WhatsApp guna meningkatkan efektivitas pemasaraWhatsappn digital dan daya saing UMKM kuliner. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap pelaku UMKM kuliner di Kabupaten Soppeng. Hasil analisis menunjukkan bahwa kebutuhan utama UMKM terletak pada sistem yang sederhana, mudah digunakan, serta mampu memberikan rekomendasi pemasaran secara otomatis dan berbasis data. Solusi yang ditawarkan berupa AI Marketing Assistant berbasis WhatsApp yang memiliki fitur respon otomatis, rekomendasi konten promosi, serta analisis waktu unggah yang efektif. Implementasi sistem ini diharapkan mampu meningkatkan konsistensi promosi, mempercepat respon pelanggan, serta meningkatkan omzet UMKM. Dengan demikian, pemanfaatan teknologi AI berbasis platform yang familiar menjadi pendekatan strategis dalam mendukung transformasi digital UMKM secara berkelanjutan.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.
Abstract:Penelitian ini bertujuan untuk mengeksplorasi dinamika transformasi digital pada Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner melalui analisis netnografi terhadap fenomena "Aldis Burger" oleh Aldi Taher. Di tengah…
gah pertumbuhan ekonomi kreatif Indonesia, sektor kuliner memberikan kontribusi signifikan sebesar 70% dari total unit UMKM, namun menghadapi tantangan adaptasi teknologi yang masif pasca-pandemi. Menggunakan metode netnografi yang dikembangkan oleh Robert Kozinets, penelitian ini menyelami interaksi budaya digital di platform media sosial seperti Instagram dan YouTube untuk memahami bagaimana viralitas yang dipicu oleh persona publik memengaruhi persepsi konsumen dan keputusan pembelian. Data dikumpulkan melalui observasi partisipatif dan non-partisipatif terhadap konten video ulasan kuliner, komentar netizen, dan metadata interaksi digital. Temuan penelitian menunjukkan bahwa strategi viral marketing Aldis Burger mengintegrasikan elemen social currency, emosi, dan narasi personal yang kuat untuk menciptakan "efek bola salju digital". Meskipun persona Aldi Taher yang dianggap cringe menjadi pemicu awal viralitas, keputusan pembelian konsumen didorong oleh validasi kualitas produk (tekstur roti dan dominansi daging) serta nilai praktis porsi sharing yang ekonomis. Penelitian ini menyimpulkan bahwa transformasi digital fungsi penjualan yang efektif harus menyeimbangkan antara momentum viralitas dengan konsistensi kualitas produk dan kepercayaan konsumen untuk menjamin keberlanjutan bisnis di pasar digital modern yang dinamis.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:Perkembangan digital marketing telah mendorong UMKM halal untuk beradaptasi dengan pola pemasaran berbasis teknologi. Namun, praktik digital marketing yang tidak selaras dengan nilai-nilai syariah berpotensi melemahkan kepercayaan…
epercayaan konsumen. Penelitian ini bertujuan untuk menganalisis strategi digital marketing berbasis syariah serta perannya dalam meningkatkan kepercayaan konsumen pada UMKM halal. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi konten pemasaran digital, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan nilai-nilai syariah, seperti kejujuran, amanah, transparansi, keadilan, dan tanggung jawab, dalam strategi digital marketing berkontribusi secara signifikan terhadap pembentukan dan penguatan kepercayaan konsumen. Strategi digital marketing berbasis syariah tidak hanya meningkatkan kredibilitas dan citra UMKM halal, tetapi juga mendorong loyalitas konsumen dan keberlanjutan usaha. Penelitian ini memberikan kontribusi teoretis dalam pengembangan kajian digital marketing dan pemasaran syariah, serta kontribusi praktis bagi pelaku UMKM halal dalam merancang strategi pemasaran digital yang etis dan berorientasi pada kepercayaan konsumen.
Abstract:Penelitian ini membahas perilaku konsumen Generasi Z terhadap produk lokal premium di Indonesia dengan menggunakan pendekatan neuromarketing. Generasi Z memiliki kecenderungan preferensi yang dipengaruhi oleh kombinasi kualitas…
ualitas produk, cerita keaslian merek, dan nilai keberlanjutan. Penelitian ini menggunakan konsep neuromarketing seperti pengukuran respons perhatian, keterarahan emosi, dan pengkodean memori melalui teknologi eye-tracking, electroencephalography (EEG), dan biosensor. Tujuannya adalah memahami hubungan antara keaslian merek, isyarat asal-usul produk, kredensial keberlanjutan, citra kualitas, brand love, dan kesediaan membayar harga premium (Willingness to Pay/WTP). Metode penelitian yang diusulkan bersifat campuran dengan eksperimen neuromarketing di laboratorium dan survei kuantitatif. Hasil yang diharapkan adalah adanya bukti bahwa narasi autentik, isyarat asal-usul, dan klaim keberlanjutan yang kredibel dapat meningkatkan WTP Generasi Z terhadap produk lokal premium. Temuan penelitian ini dapat memberikan kontribusi teoritis pada literatur perilaku konsumen dan panduan praktis bagi pengembangan strategi pemasaran produk lokal premium di Indonesia.
Abstract:Small and Medium Industries (SMEs) play an important role in the regional and national economy, especially in providing employment and increasing the added value of local products. T.A Rezeki is one of the SMEs that produces…
uces its products by purchasing raw materials from products at chemical stores, then marketing them to surrounding areas, several restaurants, mosques and laundries directly. The design of an IoT-based batch mixer is expected to help TA Rezeki SMEs to automate the base soap stirring process so that it is more efficient and consistent. With the implementation of IoT, it is expected to reduce operational costs, increase production capacity, and produce soap products with better and uniform quality. Based on the satisfaction survey conducted, the results showed that the digitalization of soap stirring tools carried out in this activity provided benefits to SMEs by providing convenience with equipment automation and more consistent stirring so that the resulting products are also of better quality.