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All Journal Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI DAN BISNIS
Firdaus
Universitas Muhammadiyah Semarang
Economics, Econometrics & Finance

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TANTANGAN DAN PELUANG DALAM PENERAPAN AKUNTANSI MANAJEMEN BERKELANJUTAN DI NEGARA BERKEMBANG Firdaus; Ari Dwi Astono; Nurhayati Nurhayati; M Roby Jatmiko; Wa Ode Sitti Nurrahmah; Sri Sulistiyaningsih; Asepta Hendriyanto; Kukuh Mulyanto; Fiderius Ismanto; Meizar Effendi
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.814

Abstract

The implementation of Sustainable Management Accounting (SMA) in developing nations is examined in this paper along with its prospects and obstacles. To achieve long-term sustainability, SMA incorporates social, economic, and environmental factors into business decision-making. SMA adoption in underdeveloped nations is hampered by issues like a lack of funding, a lack of environmental consciousness, and a lack of training and technology. SMA does, however, also have a number of noteworthy advantages, including increased operational effectiveness, better risk management, and higher standing in a global marketplace that is becoming more and more concerned with sustainability. This study examines the challenges and tactics in implementing SMA using a qualitative methodology and case studies of businesses in underdeveloped nations. It is anticipated that the results will help businesses and policymakers create and implement SMA in a way that promotes social, economic, and environmental sustainability.
From Content to Conversion: How Influencer Marketing and Social Media Content Drive Purchase Intention on TikTok Shop Through Brand Trust Nasissatul Aziza; Firdaus; Hendrar Prihadi; Jumai
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11939

Abstract

Purpose: This research seeks to investigate the effects of social media content and influencer marketing on consumers' purchase intention toward TikTok Shop, while also evaluating the mediating role of brand trust within the SOR theoretical framework. Methods: The study employed an associative-causal design and a quantitative methodology. Purposive sampling was used to identify 210 active TikTok Shop users in Indonesia who were at least 17 years old to participate in an online survey utilizing a Google Forms questionnaire. With the aid of SmartPLS 4.0, data analysis was carried out using SEM-PLS. Results: The findings indicated that every proposed hypothesis was empirically supported. Both social media content and influencer marketing exerted significant and positive effects on brand trust as well as purchase intention, with social media content emerging as the most influential determinant of brand trust (coefficient = 0.670). Furthermore, brand trust significantly mediated the relationships betweensocial media content, purchase intention, and influencer marketing. The proposed research model accounted for 69.7% of the variance in purchase intention and 68.5% of the variance in brand trust. Implications: In addition to practical implications for businesses to prioritize social media content quality, choose reliable influencers, and develop brand trust sustainably in order to increase consumer purchase intention in TikTok Shop, these findings offer theoretical contributions to the development of the SOR model in thecontext of social commerce. Future research is recommended to test specific product categories and use a longitudinal design.
Co-Authors Asepta Hendriyanto Astono, Ari Dwi Fiderius Ismanto Hendrar Prihadi Jumai Kukuh Mulyanto M Roby Jatmiko Meizar Effendi Nasissatul Aziza Nurhayati Nurhayati Sri Sulistiyaningsih Wa Ode Sitti Nurrahmah