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Impact of Accounting Process Digitalization on the Efficiency of Regional Financial Reporting Ceci Rampe; Rahmawati Rahmawati; Antong Antong
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.1085-1094

Abstract

Purpose: This study aims to analyze the influence of digital record-keeping, digital reporting, and system integration on the efficiency of financial statements in BPKAD Palopo City. Methodology: The method used is quantitative with a survey approach using questionnaires. The data were analyzed using multiple linear regression. Results: The results of the study show that digital recording and digital reporting have a positive and significant effect on the efficiency of financial statements. However, system integration did not show a significant impact. Findings: The findings recommend digital system optimization as well as training for employees to improve the efficiency of regional financial reporting. Novelty & Originality: The novelty of this study lies in its focus on the simultaneous examination of digital recording, reporting, and system integration in a local government financial agency in Palopo City, a context rarely explored in prior research. Its originality emerges from the empirical testing of these variables within the public sector accounting environment. Conclusions: The implications of this study show that the success of accounting digitization is highly dependent on the readiness of the infrastructure and the competence of the human resources that operate the digital system. Type of Paper: This paper is an empirical research paper.
The Impression of Marketing Mix 7P, Influencer Marketing, Brand Ambassador, and Discount Promotion on Interest in Purchasing Wardah Cosmetic Products in Palopo Tifani Aulia; Edy Marzudi; Putri Dewintari; Antong Antong
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 5 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i5.604

Abstract

This study aims to analyze the influence of the 7P marketing mix impression, influencer marketing, brand ambassadors , and discounts and promotions on purchasing interest in Wardah Cosmetic products in Palopo City. This study uses a quantitative approach with a survey method. Data were collected by distributing questionnaires to 250 respondents who are Wardah consumers in Palopo, using a purposive sampling technique. Data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method . to test the relationship between research variables. The results showed that the impression of the 7P marketing mix and discounts and promotions had a positive and significant effect on consumer purchase intention. Meanwhile, influencer marketing and brand ambassadors did not directly influence purchase intention, but played an indirect role by strengthening the effectiveness of discounts and promotions . In addition, the 7P marketing mix was proven to influence influencer marketing, and influencer marketing influenced brand ambassadors as well as discounts and promotions.