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Kapabilitas Digital Marketing Sebagai Mediator Pengaruh Manajemen SDM Terhadap Kinerja UMKM Kuliner Henny Risnawati; Mulyadi Nursi; Atik Budi Paryanti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 1 (2026): Article Research Maret 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i1.8092

Abstract

Penelitian ini bertujuan menganalisis peran kapabilitas digital marketing dalam memediasi pengaruh praktik manajemen sumber daya manusia (SDM) terhadap kinerja UMKM sektor kuliner di wilayah Jabodetabek. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan dari 135 pelaku UMKM kuliner selama Oktober–Desember 2025 dan dianalisis menggunakan Structural Equation Modeling–Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa praktik manajemen SDM berpengaruh positif dan signifikan terhadap kapabilitas digital marketing (? = 0,64; p < 0,001). Kapabilitas digital marketing berpengaruh signifikan terhadap kinerja UMKM (? = 0,58; p < 0,001). Praktik manajemen SDM juga berpengaruh langsung terhadap kinerja UMKM (? = 0,29; p < 0,01). Uji mediasi menunjukkan bahwa kapabilitas digital marketing berperan sebagai mediator parsial. Temuan ini menegaskan bahwa peningkatan kinerja UMKM sektor kuliner memerlukan integrasi penguatan praktik manajemen SDM dan pengembangan kapabilitas pemasaran digital secara simultan.
Analisis Pengaruh Kualitas Pelayanan, Harga Dan Promosi Digital Terhadap Kepuasan Konsumen Pada Bisnis Minuman Kekinian: Analysis Of The Effect Of Service Quality, Price And Digital Promotion On Consumer Satisfaction In The Modern Beverage Business Umar, Abdul; Hestiana, Eka; Wahdaniyah; Sasti, Novia Tri; Paryanti, Atik Budi
Jurnal Bisnis dan Ekonomi Vol 4 No 2 (2026): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v4i2.197

Abstract

Abstract: The rapid expansion of trendy beverage businesses in Indonesia is closely linked to shifts in consumer lifestyles and the growing dominance of digital media. This development has intensified market competition, compelling business actors to focus not only on product innovation but also on service excellence, competitive pricing, and effective digital promotional activities. These elements are critical in shaping consumer perceptions and determining satisfaction levels. Nevertheless, many businesses in this sector have not managed these factors optimally, which can result in declining customer satisfaction and weakened loyalty. Objective : In response to this condition, this study investigates the effects of service quality, price, and digital promotion on consumer satisfaction within the trendy beverage industry. Methodology : The study used a quantitative approach with an explanatory design. Research results : The results are expected to identify key determinants of satisfaction and provide practical guidance for businesses in formulating more effective service and marketing strategies.
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Mudzakar, Richan Nurhasan; Karsam, Karsam; Paryanti, Atik Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

Abstract

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.