Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Accounting & Finance in Asia Pasific
Ernawan Dwi Hanartyo
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Digital Content Marketing Terhadap Loyalitas Pelanggan Melalui Behavioral Engagement, Brand Trust, Brand Attachment Pada Generasi Z Ernawan Dwi Hanartyo; Indah Nurhasan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6758

Abstract

This study aims to examine the effect of digital content marketing on customer loyalty by considering the mediating roles of behavioral engagement, brand attachment, and brand trust among Generation Z consumers. This research employs a quantitative approach using Structural Equation Modelling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to Generation Z respondents who actively use social media. The results indicate that digital content marketing has a positive and significant effect on behavioral engagement, brand attachment, and brand trust, but does not have a significant direct effect on customer loyalty. Instead, customer loyalty is formed indirectly through mediating mechanisms. Behavioral engagement significantly influences brand attachment, brand trust, and customer loyalty. Furthermore, brand attachment has a significant effect on brand trust and customer loyalty, while brand trust also significantly affects customer loyalty. These findings suggest that customer loyalty among Generation Z is not formed directly through exposure to digital content, but rather through a gradual process involving active engagement, emotional attachment, and trust in the brand. Therefore, an effective digital content marketing strategy should focus on encouraging consumer interaction, building emotional connections, and enhancing brand credibility in order to achieve sustainable customer loyalty.
Beneish Model for Financial Report Fraud Identification in the Manufacturing Sector During the COVID-19 Pandemic Yanuar Ramadhan; Novera Kristianti Maharani; Ernawan Dwi Hanartyo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4480

Abstract

Financial statement fraud misleads stakeholders’ judgments and erodes market confidence in corporate transparency, and this risk is particularly prominent during the period of high economic uncertainty brought by the COVID-19 pandemic. This study targets basic and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX), adopts the Beneish M-Score model, and focuses on the window period before and after the COVID-19 outbreak, aiming to analyze the impact of four categories of financial ratios—liquidity, solvency, profitability, and operating capacity—on fraud detection. The study adopts a quantitative explanatory design and processes data through panel data regression and the EViews software. Its sample consists of relevant data from 60 companies covering the period 2019–2022, totaling 240 firm-year observations. The empirical results show that liquidity (b=0.214, p=0.0001) and profitability (b=0.038, p=0.0000) have a significant positive impact, while solvency (b=-0.013, p=0.7128) and operating capacity (b=1.005, p=0.0596) have no significant impact; 89% of the annual reports have no likelihood of manipulation, and 11% carry potential manipulation. The conclusions can assist various stakeholders, including investors and regulators, in identifying early warning signals of fraud.
Co-Authors Indah Nurhasan Maharani, Novera Kristianti Yanuar Ramadhan