Garuda - Garba Rujukan Digital

STRATEGIC ANALYSIS OF INTERNAL AND EXTERNAL ENVIRONMENTS IN IMPROVING COMPETITIVENESS AND BUSINESS SUSTAINABILITY IN THE TANGGULANGIN BAG CRAFT SME IN SIDOARJO Erfina Rochmawati; Hadiah Fitriyah
International Journal of Artificial Intelligence for Digital Marketing Vol. 2 No. 11 (2025): International Journal of Artificial Intelligence for Digital Marketing
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijaifd.v2i11.463

Objective: This study aims to analyze internal and external environmental strategies in improving competitiveness and business sustainability in a Tanggulangin bag craft SME, specifically NWL (NAWAL), and to explain the managerial implications of the findings from an accounting perspective. The study focuses on internal factors, including working capital, human resources, production technology, marketing, competition, and product innovation, as well as external factors that affect the firm’s ability to survive and grow. Method: This research employed a qualitative descriptive method with a case study approach. Informants were selected purposively using the key informant technique, consisting of the business owner, production supervisor, and field foreman, because they have direct knowledge of production processes, operations, and managerial decision-making. Data were collected through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing/verification. Data validity was strengthened through source and technique triangulation. Results: The results indicate that the sustainability of NWL (NAWAL) is strongly influenced by working capital stability, experienced human resources, the use of production technology, effective digital marketing, and continuous product innovation. Limited working capital may delay raw material purchases and disrupt production schedules. The use of industrial machines improves efficiency; however, some finishing processes remain manual, and machine breakdowns may generate additional costs. In a highly competitive market, the company needs to maintain product quality while calculating the cost of goods manufactured (COGM) for each bag model more carefully so that selling prices remain competitive without reducing profit margins. Novelty: The study implies that improving SME competitiveness should be supported by stronger management accounting practices, such as transaction recording, cash flow control, cost analysis, margin evaluation, and periodic financial and non-financial performance measurement (productivity, on-time delivery, defect rates, and repeat orders).

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATING VARIABLE (STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2023) Wanda Aulia Rosyidah Rosyidah; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 7 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i7.399

Objective: The purpose of this research is to determine whether the profitability variable can moderate the Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance variables on company value. Method: The population in this study were mining sector companies for the period 2018–2023. The sample was selected using the purposive sampling method, and the data analysis technique used was the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS version 3.0 analysis tool. Result: The results of this study indicate that Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance have an effect on company value. The profitability variable is able to moderate Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance on company value. Novelty: The novelty of this study lies in the integration of profitability as a moderating variable in examining the relationship between Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance on company value within mining sector companies, providing new empirical insights into how profitability strengthens the effect of sustainability practices on firm value.

THE ROLE OF MANAGERIAL OWNERSHIP IN MODERATING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND PROFITABILITY ON COMPANY VALUE (STUDY OF CONSUMER GOODS INDUSTRY COMPANIES FOR THE 2019-2022 PERIOD) Alfia Andriyani Andriyani; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 10 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i10.404

Objective: This study aims to prove the role of managerial ownership in moderating the influence of CSR and profitability on company value. Method: The research approach is quantitative with secondary data in the form of annual reports of manufacturing companies in the consumer goods sector listed on the IDX for the period 2019-2022. Purposive sampling was used to select a total of 14 companies over 4 periods, with a total sample of 56. The analysis technique used multiple linear regression, moderating regression analysis (MRA) assisted by SPSS 26 software. Result: The findings prove that the profitability variable has a positive effect on company value, but the corporate social responsibility disclosure variable has no effect on company value. Furthermore, the moderating variable of managerial ownership has no effect. Novelty: The novelty of this study lies in its focus on the moderating role of managerial ownership, which has not been shown to have an effect on the relationship between CSR, profitability, and company value, offering new insights into corporate governance.

THE ROLE OF AI, IOT, AND RFID-BASED DIGITAL INVENTORY CONTROL SYSTEMS IN IMPROVING OPERATIONAL AND FINANCIAL PERFORMANCE (A STUDY OF RETAIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020-2024) Jeje Huraeji; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.428

Objective: This study aims to determine the role of AI, IoT, and RFID-based digital inventory control systems in improving the operational and financial performance of the retail industry in Indonesia. Operational performance is measured by inventory turnover, while financial performance is measured by gross profit margin, net profit margin, and return on assets. Method: This study uses secondary data, namely data provided by retail companies listed on the Indonesia Stock Exchange during 2020-2024. The sample was selected using a purposive technique of 22 companies. The method used was simple linear regression analysis. Results: The results of this study show that, first, there is no effect of the digital inventory control system variable on inventory turnover. Second, there is an effect of the digital inventory control system variable on gross profit margin. Third, there is an effect of the digital inventory control system variable on net profit margin. Fourth, there is an effect of the digital inventory control system variable on return on assets. Fifth, there is an effect of the digital inventory control system variable on financial performance. Novelty: The novelty of this study lies in examining the role of AI, IoT, and RFID-based digital inventory control systems specifically on both operational performance—measured by inventory turnover—and multiple dimensions of financial performance, including gross profit margin, net profit margin, and return on assets, using retail companies listed on the Indonesia Stock Exchange during 2020-2024. This research provides a new perspective by integrating advanced digital technologies into the analysis of performance indicators in the Indonesian retail industry.

THE INFLUENCE OF FINANCIAL LITERACY AND DIGITAL FINANCIAL RECORDING ON THE FINANCIAL RESILIENCE OF MSMES WITH INTELLECTUAL CAPITAL AS A MEDIATING VARIABLE Hadiah Fitriyah; Natasya Shobibatur Rokhmah
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 3 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i3.514

Abstract. This study aims to analyze the effect of financial literacy and digital financial record-keeping on the financial resilience of culinary MSMEs in Sidoarjo, with intellectual capital as a mediating variable. This research is motivated by the importance of MSMEs’ ability to maintain business financial stability amid changing economic conditions and the development of digital technology. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 30 culinary MSME owners in Sidoarjo. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results show that financial literacy and digital financial record-keeping do not have a direct significant effect on the financial resilience of MSMEs. However, both variables have a positive and significant effect on intellectual capital, and intellectual capital significantly affects the financial resilience of MSMEs. In addition, intellectual capital is proven to fully mediate the effect of financial literacy and digital financial record-keeping on the financial resilience of MSMEs. Therefore, the financial resilience of MSMEs is more influenced by the ability of business actors to manage knowledge, work systems, and intellectual resources.

SUSTAINABLE MARKETING STRATEGY THROUGH SOCIAL MEDIA AS A SUPPORTING FORCE FOR FOOD SECURITY IN CHILI AND TOMATO SEED PRODUCTS Sefi Lefberti Arisanto; Hadiah Fitriyah
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 1 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i1.1484

Objective: This study investigates the marketing strategies of chili and tomato seedlings through social media and analyzes the role of delivery services in enhancing marketing success and contributing to local food security. Method: A descriptive qualitative approach was applied, utilizing in-depth interviews, observations, and documentation with seedling farmers in Bojonegoro Regency. Results: The research reveals that Facebook and WhatsApp are the most effective platforms for promoting seedlings due to their accessibility and strong community engagement. Marketing strategies such as visual content sharing, customer testimonials, and educational posts were found to significantly increase consumer trust and market reach. The study also emphasizes that efficient, secure, and affordable delivery services are crucial for maintaining the quality and viability of horticultural seedlings during distribution. Novelty: This research underscores the synergistic relationship between digital marketing and logistics as a sustainable model for strengthening farmers’ economic resilience and ensuring the availability of high-quality seedlings, thereby reinforcing regional food security.

THE INFLUENCE OF MARKETING MIX STRATEGY AND SERVICE QUALITY ON CUSTOMER DECISIONS IN THE ELECTRICITY POWER UPGRADE PROGRAM WITH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE AT PLN UP3 SOFIFI Didit Sujatmoko; Hadiah Fitriyah
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 2 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i2.1489

Objective: This study investigates the influence of marketing mix strategy and service quality on customer decisions to participate in the electricity capacity upgrade program at PLN UP3 Sofifi, with customer satisfaction serving as a mediating variable. Method: A quantitative research design was employed using a survey of 100 PLN customers. Data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) to assess both direct and indirect relationships among variables. Results: Findings indicate that marketing mix strategy and service quality significantly and positively affect customer decisions, both directly and indirectly through customer satisfaction. Effective marketing strategies—comprising appropriate product offerings, competitive pricing, engaging promotions, and accessible service locations—enhance satisfaction and decision-making. Similarly, service quality dimensions such as reliability, responsiveness, assurance, empathy, and tangibility contribute positively to these outcomes. Novelty: This study provides empirical evidence on how customer satisfaction mediates the relationship between marketing strategy and service quality in the context of public utility services, offering practical insights for PLN in optimizing marketing efforts and service delivery to increase customer participation in capacity upgrade programs.

THE INFLUENCE OF E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, AND CAPITAL AVAILABILITY ON ENTREPRENEURIAL DECISION MAKING WITH SELF EFFICACY AS A MODERATING VARIABLE Khoirunisa Hardhianti; Hadiah Fitriyah
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 2 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i2.1490

Objective: This study aims to analyze the influence of e-commerce, accounting information systems, and business capital on entrepreneurial interest, focusing on how these factors contribute to decision-making and business development. Method: A quantitative approach is applied to examine the relationships among variables influencing entrepreneurial intentions, emphasizing the role of technology, information systems, and financial resources in fostering entrepreneurship. Results: The findings indicate that e-commerce significantly enhances entrepreneurial interest by simplifying business transactions and expanding market access. Accounting information systems provide relevant, reliable, and easily understood financial information that supports strategic decision-making, while sufficient business capital strengthens entrepreneurs’ ability to initiate and sustain ventures. Limited access to capital, however, remains a key barrier that often discourages potential entrepreneurs from pursuing business opportunities. Novelty: This study integrates technological, informational, and financial perspectives to explain entrepreneurial interest, offering new insights into how digital commerce and accounting systems jointly stimulate entrepreneurship in the modern economic landscape.

UTILIZATION OF E-COMMERCE, DIGITAL LITERACY AND ACCOUNTING INFORMATION SYSTEMS AS DRIVING FACTORS IN DECISION MAKING FOR ENTREPRENEURSHIP IN ACCOUNTING STUDENTS Evi Rusdianti; Hadiah Fitriyah
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 11 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i11.1552

Objective: This study aims to analyze the influence of e-commerce utilization, digital literacy, and accounting information systems on entrepreneurial decision-making among accounting students in Indonesia. The research emphasizes the role of technology in addressing unemployment challenges through entrepreneurship in developing countries like Indonesia. Method: A quantitative approach was employed with accounting students from the Muhammadiyah University of Sidoarjo, Class of 2021–2022, serving as respondents. Data were collected through questionnaires and analyzed using statistical methods to determine the effect of each variable on entrepreneurial decision-making. Results: The findings reveal that e-commerce has no significant impact on entrepreneurial decisions, while digital literacy and accounting information systems show a positive and significant influence on students’ entrepreneurial decision-making processes. Novelty: This study contributes to the growing body of knowledge on digital entrepreneurship in higher education by demonstrating that the integration of digital literacy and accounting information systems plays a more decisive role in fostering entrepreneurial behavior than e-commerce usage among accounting students in Indonesia.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search