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Analysis of Strategy Strengthening Based on Managerial Accounting as a Determining Factor of the Sustainability of Digital Business Models Dina Nadiyah Faiqoh; Harto Harto; Lulut Ismaya
Asian Journal of Management Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i1.16117

Abstract

Factors influencing profitability need to be studied more deeply so that companies can increase profits sustainably. Research using quantitative data from the financial reports of the consumer goods and trading sector on the Indonesia Stock Exchange in 2024 shows mixed results: TCID is strong although capital efficiency can still be improved, KOBX is high risk with good debt management, UNTR is efficient, ECII needs to focus on profitability, MAPI and MIDI are healthy but MAPI needs to maintain profits, RALS is highly liquid but cautious, RANC is moderately high risk, and SONA is in very healthy condition for expansion. Facing domestic and global competition, all issuers in this sector need to strengthen their competitiveness through product innovation, supply chain efficiency, and the use of digital technology in management and marketing.
Pengaruh Integrasi Omnichannel terhadap Loyalitas Pelanggan pada Ritel Fashion Digital Catur Ariyadi; Safrudin Safrudin; Lulut Ismaya
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2a2v0s51

Abstract

The rapid digital transformation in the Indonesian retail sector has prompted fashion retailers to adopt omnichannel strategies that integrate physical and digital channels. This study examines the effect of omnichannel integration quality on customer loyalty, with customer satisfaction as a mediating variable, within the context of digital fashion retail. Drawing upon the Stimulus-Organism-Response (S-O-R) framework, this research employs a quantitative approach with a sample of 200 omnichannel fashion consumers in Indonesia. Data analysis utilizes Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that omnichannel integration quality positively and significantly affects customer satisfaction and customer loyalty. Furthermore, customer satisfaction mediates the relationship between omnichannel integration and customer loyalty. These results underscore the strategic importance of seamless channel integration in fostering customer loyalty in the increasingly competitive digital fashion retail landscape.