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PENGARUH TINGKAT KEPATUHAN GOVERNMENT REGULATIONS TERHADAP KINERJA KEUANGAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY DAN INOVASI SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS BEI) Niluh Komang Kusuma Yasari; Heri Pratikto; Ery Tri Djatmika Rudijanto Wahju Wardhana
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2328

Abstract

This study aims to analyze the effect of the level of compliance with government regulations on financial performance, with Corporate Social Responsibility (CSR) and innovation as mediating variables in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. This research employs an explanatory quantitative approach using secondary data obtained from financial statements, sustainability reports, and PROPER data from the Ministry of Environment and Forestry for the period 2021–2024. The sample consists of 35 companies with a total of 140 observations selected through purposive sampling. The variable of regulatory compliance is measured using PROPER scores, CSR is measured using a disclosure index based on GRI or POJK No. 51/POJK.03/2017, innovation is measured using the ratio of capital expenditure to total assets, and financial performance is measured using Return on Invested Capital (ROIC). Data analysis is conducted using SEM-PLS with the assistance of SmartPLS 4.0. The results indicate that the level of compliance with government regulations does not have a direct effect on financial performance, but has a positive effect on CSR and innovation. CSR does not affect financial performance and is unable to mediate the relationship between regulatory compliance and financial performance. In contrast, innovation has a positive effect on financial performance and is able to mediate the effect of regulatory compliance on financial performance. These findings suggest that regulatory compliance is more effective in improving financial performance when accompanied by innovation investments that enhance efficiency and competitiveness.
Instagram-Based Digital Marketing Strategy to Enhance Engagement and Follower Growth in a Nascent Coffee Shop SME: A Case Study from Kediri Niluh Komang Kusuma Yasari; Esti Nurwulan; Prabu Nurdin Prayogonegoro; Yanik Febriyani; Sudarmiatin Sudarmiatin; Ruly Wiliandri
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2026): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i2.3858

Abstract

Intensifying competition within the independent coffee shop industry has compelled nascent small and medium-sized enterprises in secondary Indonesian cities to adopt structured digital marketing strategies to build brand awareness efficiently. Nevertheless, research examining how resource-constrained micro-enterprises can leverage Instagram to accelerate engagement growth and follower acquisition in non-metropolitan markets remains scarce. This study analyzes the effectiveness of Instagram-based digital marketing strategies, particularly content scheduling optimization and local influencer collaboration, at Fase Coffee, a newly established coffee shop in Kediri, East Java. A qualitative case study approach was employed, drawing on Instagram insight data collected through observation, in-depth interviews, and documentation from February to April 2026. Data were analyzed descriptively and interpretively by integrating Temporal Consumption Theory, Attention Economy Theory, Customer Engagement Theory, and Source Credibility Theory. Findings indicate that uploading content on Tuesdays, Wednesdays, and Sundays between 18.00 and 21.00 Western Indonesia Time consistently produced higher audience engagement. Local influencer collaboration demonstrably expanded content reach, achieving 2,499 views on a single post. Total impressions grew 217 percent from 12,000 in February to 38,000 in April, while followers increased from 153 to 287. This study demonstrates that influencer geographic relevance and data-driven content scheduling timing are independent strategic variables determining the effectiveness of organic marketing for micro-enterprises in non-metropolitan markets.