Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Journal of Interdisciplinary Social Sciences and Humanities Accounting Student Series on Emerging Trends
Nurul Ittaqullah
Haluoleo University
Religion Humanities Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
EXPLORING MARKETING-BASED REAL EARNINGS MANAGEMENT IN ESG-ORIENTED FIRMS Nurul Ittaqullah
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.24

Abstract

Environmental, social, and governance (ESG) orientation has become a critical component of corporate strategy, encouraging firms to pursue long-term value creation while maintaining accountability to diverse stakeholders. However, firms remain subject to short-term earnings pressures that may motivate managers to engage in real earnings management (REM) through operational decisions. Among various discretionary expenditures, marketing investments represent a unique channel of REM because they are strategically important yet easily adjustable. This study explores the role of marketing investments as a channel of REM in ESG-oriented firms through a systematic literature review. Following the PRISMA framework, the review synthesizes studies published between 2015 and 2026 across the fields of accounting, marketing, sustainability, and corporate governance. The findings indicate that while ESG-oriented firms generally exhibit stronger governance structures and lower tendencies toward earnings management, ESG commitments do not necessarily eliminate incentives for opportunistic managerial behavior. Marketing investments, particularly digital marketing expenditures, emerge as a potentially important but underexplored mechanism through which firms may balance earnings targets and stakeholder expectations. This review contributes by integrating fragmented literature and proposing future research directions on marketing-based REM within ESG-oriented organizations.
Customer Satisfaction Without Loyalty: Exploring Behavioral Switching Factors Nurul Ittaqullah
Journal of Interdisciplinary Social Sciences and Humanities Vol. 2 No. 2 (2026): Interdisciplinary Social Sciences and Humanities
Publisher : Journal of Interdisciplinary Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Customer satisfaction has long been considered one of the primary predictors of customer loyalty in marketing literature. However, contemporary consumer markets demonstrate that satisfied consumers do not always remain loyal to brands. The increasing availability of alternatives, digital exposure, aggressive promotional activities, and dynamic consumer preferences have contributed to a growing phenomenon known as the satisfaction–loyalty gap. This study aims to explore behavioral switching factors that explain why satisfied consumers still switch brands despite positive consumption experiences. The study employs a qualitative literature review approach by synthesizing previous studies related to customer satisfaction, customer loyalty, switching behavior, and consumer behavior. The findings indicate that behavioral switching factors are multidimensional and involve psychological, economic, emotional, and situational mechanisms. The dominant factors identified include variety-seeking behavior, price sensitivity, promotional attractiveness, low switching costs, weak emotional attachment, social influence, and digital consumer environments. The study suggests that customer satisfaction alone is insufficient to ensure long-term loyalty in highly competitive markets. Companies therefore need to develop stronger emotional engagement, relational strategies, and customer experiences beyond merely achieving functional satisfaction.
Comparative Analysis Of Brand Equity Between Aqua And Le Minerale Bottled Drinking Water Products Nurul Ittaqullah
Journal of Interdisciplinary Social Sciences and Humanities Vol. 2 No. 1 (2026): Interdisciplinary Social Sciences and Humanities
Publisher : Journal of Interdisciplinary Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Competition in the bottled mineral water industry in Indonesia is becoming increasingly intense along with the growing public awareness of the importance of consuming safe and healthy drinking water. AQUA, as a pioneer and market leader, faces direct competition from Le Minerale, which has emerged as a challenger brand positioned around product quality and water purity. This study aims to analyze and compare the brand equity of AQUA and Le Minerale bottled mineral water products based on four main dimensions: brand awareness, brand association, perceived quality, and brand loyalty. The population of this study consisted of students at Halu Oleo University who consume bottled mineral water. The sample consisted of 80 respondents determined using the Hair et al. approach. Data were collected through questionnaires using a Likert scale. The data analysis techniques employed were descriptive statistics and the Independent Sample T-Test using SPSS software. The results showed significant differences in brand awareness, brand association, and perceived quality between AQUA and Le Minerale. However, no significant difference was found in the brand loyalty dimension. These findings indicate that although AQUA excels in brand recognition and perceived quality, both brands have successfully established relatively comparable consumer loyalty among university students
Co-Authors