Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal International Journal of Management and Business Economics Amkop Management Accounting Review (AMAR)
Inang Aria Arifin
Universitas Borneo Tarakan, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Transformation Of Accounting Information For Business Development: A Qualitative Study Of Digital Platform-Based Entrepreneurship Inang Aria Arifin; Natan Tebai; Siti Nurhayati; Bunga Aditi; Margo Saptowinarko Prasetyo
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1672

Abstract

Digital transformation has changed the pattern of modern business management, including the use of accounting information as a basis for business decision-making. The development of digital platforms, e-commerce, cloud accounting, and technology-based information systems encourages entrepreneurs to adapt to financial management systems that are more effective, efficient, and integrated. This study aims to analyze the transformation of accounting information as a business development tool in platform-based digital entrepreneurship. The research method used is a descriptive qualitative approach with a literature study. Data were obtained from various scientific sources such as national and international journals, books, and academic articles relevant to digital transformation, accounting information systems, and digital entrepreneurship. Data analysis techniques were carried out through data reduction, data presentation, and interpretative conclusion drawing. The results indicate that the transformation of accounting information significantly impacts the effectiveness of business management, the quality of decision-making, operational efficiency, and business adaptability in the digital economy environment. The implementation of digital accounting information systems enables real-time data integration, improves financial transparency, and supports innovation in digital platform-based business models. However, the transformation still faces several challenges, including low digital literacy, limited human resources, data security issues, and technology implementation costs. Therefore, strengthening digital capacity and sustainable technology adaptation strategies are necessary so that entrepreneurs can optimally utilize accounting information for business development in the digital era.
The Effect of Price Perception and Product Quality on Purchase Decisions Mediated by Consumer Satisfaction in Malinau Regency Philip Chrismanto Sianturi; Budi Hasyim; Sudarto Sudarto; Inang Aria Arifin; Erick Karunia; Aswan Aswan
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3560

Abstract

This study examines the relationships among price perception, product quality, consumer satisfaction, and purchasing decisions in the café industry in Malinau Regency. Using a quantitative approach, data were collected from 160 respondents who had experience purchasing products from local cafés. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and indirect relationships among variables. The results indicate that product quality and consumer satisfaction have a positive, significant effect on purchasing decisions, whereas price perception does not. However, price perception significantly affects consumer satisfaction, suggesting that consumers evaluate prices based on perceived fairness and value for money rather than as a direct trigger for purchase decisions. Furthermore, the findings reveal that consumer satisfaction plays a strategic mediating role. Consumer satisfaction mediates the relationship between price perception and purchasing decisions, as well as between product quality and purchasing decisions. This indicates that fair pricing and high product quality first enhance consumer satisfaction, which, in turn, strengthens purchasing decisions and repurchase intentions. Product quality reflected in taste, consistency, presentation, hygiene, and freshness emerges as a critical determinant of satisfaction and long-term consumer behavior in the café context. Overall, this study highlights the importance of consumer satisfaction as a key psychological mechanism linking marketing variables to purchasing decisions. The findings provide practical implications for café business owners in Malinau Regency, emphasizing the need to focus on value-based pricing strategies, consistent product quality, and positive consumption experiences to foster satisfaction and sustainable purchasing behavior. This research also contributes to the marketing literature by reinforcing the mediating role of consumer satisfaction in the food and beverage industry, particularly in semi-urban regions.
Co-Authors Aswan Aswan Budi Hasyim Bunga Aditi Erick Karunia Margo Saptowinarko Prasetyo Natan Tebai Philip Chrismanto Sianturi Siti Nurhayati Sudarto Sudarto