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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi, Manajemen, dan Bisnis
Andala Rama P. Barusman
Universitas Bandar Lampung, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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The Impact of Augmented Reality Experience on Consumer Behavior: Evidence from Wardah Cosmetics Tiar Mirnasari; Iskandar Iskandar; Andala Rama P. Barusman; Defrizal Defrizal; Reffi Afriansyah
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p205-221.2026

Abstract

Purpose: This study aims to examine the effect of Augmented Reality (AR) implementation on consumer behavior in Wardah cosmetic products. The study focuses on understanding how AR-based digital marketing experiences influence consumers’ cognitive, affective, and post-purchase responses.Research Methodology: This study employed a quantitative research approach using a survey method. Data were collected from 35 Wardah consumers who had experienced the Augmented Reality feature available on the Wardah website. The data were analyzed using validity testing, reliability testing, simple linear regression analysis, coefficient of determination (R²), and t-test using SPSS.Results: The findings indicate that Augmented Reality has a positive and significant effect on consumer behavior. The regression analysis shows that AR has a positive coefficient of 0.292, with a t-value of 3.807 and a significance value of p < 0.001. Furthermore, the R² value of 0.149 indicates that AR explains 14.9% of variations in consumer behavior, while the remaining variations are influenced by other factors outside the research model.Conclusions: Augmented Reality contributes to improving consumer experiences by providing more interactive, informative, and engaging product evaluations. AR technology helps consumers understand products better and supports purchasing-related decisions.Limitations: This study is limited by the small sample size and the focus on a single cosmetic brand, which may restrict the generalizability of the findings.Contribution: This study contributes to digital marketing literature by demonstrating the role of AR technology in shaping consumer behavior and provides practical implications for cosmetic companies in developing technology-based marketing strategies.
Financial Distress and Capital Structure on Financial Performance Sustainability: Moderating Role of Audit Committee Effectiveness Yulistina Yulistina; Yusuf Bansman; Andala Rama P. Barusman; Defrizal Defrizal; Ani Pujiati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p567-580.2026

Abstract

Purpose: This study examines the effects of financial distress and capital structure on financial performance sustainability, with audit committee effectiveness as a moderator, in healthcare companies listed on the Indonesia Stock Exchange.Research Methodology: Using a quantitative explanatory design, the study analyzes secondary annual financial reports from the Indonesia Stock Exchange and its Lampung Representative Office. A purposive sample of 27 healthcare companies (108 firm-year observations) for 2022–2025 was tested through classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) in SPSS.Results: Financial distress, capital structure, and audit committee effectiveness significantly affect sustainable financial performance (F = 81.785; Sig. = 0.000). Financial distress has a negative effect, while capital structure and audit committee effectiveness have positive effects. The model explains 63.2% of performance variance and increases to 79.1% with audit committee moderation.Conclusions: Financial distress lowers financial performance sustainability, while capital structure and audit committee effectiveness raise it; audit committee effectiveness also strengthens the positive role of capital structure and weakens the negative role of financial distress.Limitations: The study is limited to one sector (healthcare) over a short period (2022–2025) and considers only two independent variables and one moderator, limiting generalizability to other sectors.Contributions: The findings offer empirical guidance for regulators, management, and investors on monitoring financial distress and strengthening audit committee oversight in capital structure decisions to sustain financial performance in Indonesia healthcare sector.
Co-Authors Ani Pujiati Defrizal Defrizal Iskandar Iskandar Reffi Afriansyah Tiar Mirnasari Yulistina Yulistina Yusuf Bansman