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The Impact of Physical Store Strategy Changes on Sales Performance and Customer Loyalty: Evidence from Retail Store X Amelia Tryastuti; Mochamad Solichin
Jurnal Maksipreneur Vol 15 No 2 (2026)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i2.2600

Abstract

This study examines the impact of changes in physical store strategy on sales performance and customer loyalty at Retail Store X amid increasing competition and shifting consumer expectations in the retail industry. As offline stores evolve beyond transactional spaces, strategic adjustments are required to enhance customer experience and sustain competitiveness. This research employs a quantitative approach, collecting data through structured questionnaires distributed to customers of Retail Store X. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software to evaluate the relationships among changes in physical store strategy, sales performance, and customer loyalty. The results indicate that changes in physical store strategy have a positive and significant effect on customer loyalty, whereas sales performance has a stronger influence on sustaining long-term customer loyalty. These findings suggest that customer loyalty is formed through a continuous process that integrates positive in-store experiences with consistent sales outcomes. The study provides practical implications for retail managers to balance experiential strategies and performance-oriented initiatives in offline retail settings, while also contributing to the literature on retail management and customer behavior.
The Influence of the Korean Drama The Auditors on Accounting Students’ Understanding of Professional Ethics and Fraud Detection Karina Anggraini; Mochamad Solichin
Jurnal Akuntansi dan Keuangan Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i2.26472

Abstract

This study investigates the impact of exposure to the Korean drama The Auditors on accounting students’ understanding of professional ethics and fraud detection. The growing popularity of professional-themed Korean dramas among Generation Z highlights their potential as informal learning media. However, empirical evidence regarding their role in accounting education remains limited, particularly in integrating ethical understanding and fraud awareness. This study addresses this gap by investigating whether exposure to The Auditors enhances students’ understanding of professional ethics and fraud detection. A quantitative approach was employed using primary data collected through questionnaires from 180 accounting students in the Special Region of Yogyakarta who had watched the drama. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that exposure to The Auditors has a positive and significant effect on students’ understanding of both professional ethics and fraud detection. This study contributes to the accounting education literature by demonstrating that narrative-based visual media can enhance conceptual understanding and support the internalization of professional values.