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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis International Conference on Law, Business and Governance (ICon-LBG) Indonesian Journal of Business and Entrepreneurship (IJBE) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Visionist Jurnal EMT KITA Pendas : Jurnah Ilmiah Pendidikan Dasar MANAJEMEN DEWANTARA eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Kasus Inovasi Ekonomi GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Studies in Learning and Teaching Borneo Educational Journal (Borju) Jurnal Ilmiah Wahana Pendidikan Nusantara: Jurnal Pendidikan Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Studi Ilmu Manajemen dan Organisasi Berajah Journal Journal of Research in Social Science and Humanities Bulletin of Community Engagement Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bisnis, Ekonomi, dan Sains Formosa Journal of Multidisciplinary Research (FJMR) Journal of Economics Research and Policy Studies Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Pengabdian Masyarakat Tapis Berseri KENDALI: Economics and Social Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Manajemen dan Bisnis (JMB) MABUSS: Journal of Management, Business and Social Sciences Sharia Economic and Management Business Journal (SEMBJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Engagement: Jurnal Pengabdian Kepada Masyarakat Mimbar Administrasi Jurnal Solusi Masyarakat (JSM) International Journal of Economics, Business and Innovation Research Business and Applied Management Journal Jurnal Cendekia Ilmiah Journal of Multidisciplinary Academic Business Studies Women, Education, and Social Welfare International Journal of Multidisciplinary Reseach Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Defrizal Defrizal
Universitas Bandar Lampung
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Innovation, Sustainability, and Small and Medium Enterprise Performance: A Resource-Based View Systematic Literature Review Ardansyah Ardansyah; M. Yusuf S. Barusman; Habiburahhman Habiburahhman; Defrizal Defrizal
Studi Ilmu Manajemen dan Organisasi Vol 7 No 2 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v7i2.6934

Abstract

Purpose: This study systematically examines the relationships among organizational innovation, organizational sustainability, competitive advantage, and Micro, Small, And Medium Enterprise (MSME) performance from a Resource Based View (RBV) perspective. It addresses a research gap by integrating these four constructs into a single conceptual framework, as previous studies have predominantly examined them separately or through limited variable relationships.Research Methodology: A Systematic Literature Review (SLR) was conducted using the PRISMA 2020 protocol. The study reviewed 68 peer-reviewed articles published between 2015 and 2025 from Scopus, Web of Science, and Google Scholar. Data were analyzed through narrative synthesis, thematic clustering, and gap analysis.Results: The findings show that organizational innovation has the strongest positive relationship with MSME performance, while organizational sustainability also contributes significantly. Competitive advantage acts as a mediating mechanism, although its effect varies across different business contexts. Limited studies integrating all constructs indicate a research gap.Conclusions: The review confirms RBV as a relevant foundation for explaining MSME performance through innovation, sustainability, and competitive advantage.Limitations: This study is limited to secondary data from peer-reviewed publications between 2015 and 2025, which may affect broader generalization.Contributions: This study provides an integrated RBV-based framework and future research directions for strengthening MSME competitiveness and sustainability.
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 . Ricky A. Herbantolo Nurendro Kushariantoko Aan Zeni Abdillah Abdillah Ableo Swares Abu Sofyan Achmad Husmardi Afrenea Miranda Putri Afrizal Nilwan Agus Purnomo Agus Wahyudi Ahmad Bilal Ahmad Cucus Ahmad Hafizullah Ritonga Aldio Farri Reza Amelia Simorangkir Amellia Suganda Andala Rama P. Barusman Ani Pujiati Anintiarani Putri Anristy Sadira Pinem Appin Purisky Redaputri Ardansyah Ardian Saputra Arnofdwi Ferdiza Asriani Abbas Asyri Muminatin Azis Salam Bambang Sumbogo Barusman, Andala R P Bernadetha Elen Pratiwi Budhi Waskito Carla Fitri Ramadhani Dea Dhani Ahmad Kautsar Dian Resha Agustina Dian Riyanti Dimastiar Mulia Putra Dirwansyah Sesunan Dita Sofia Edo Then Eka Travilta Oktaria Eko Juanda Elsi Dwi Antika Elvira Nasution Faris Mohammad Fardlani Feronika Enjel Aprilia Gilang Septiyawan Gissela Afriani Putri Gita Leviana Putri Gunawan Suryaatmaja Habbiburahman Habbiburahman Habbiburahmman . Habiburahhman Habiburahhman Habiburrahman Haninun Hasbullah Hasbullah Helmita Helmita Hendra Arjuna Hendri Dunan Herna Febriana Hewi Irhamna Hikmal Yusuf Indrayenti Irsan Aras Irsan Aras Iskandar A.A Iskandar Ali Alam Iskandar Iskandar Ivan Batara Jamaludin, Maun Jesica Febiananta Karwono Karwono Kelvin Mulyana Lediestiani, Silvi Lina Maulidiana M Ardi M. Dirga Nugraha M. Fadhil Yanuar M. Oktaviannur M. Rafli Purmadya M. Yusuf S. Barusman Marizcha Cahya Utami Martinus Martinus Mas Syntha Azzahra Sugandi Meri Astuti Mitha Clarita Rani Muhammad Bintang Syahputra Muhammad Fakhri Muhammad Hidayat Muhammad Rizki Mulyawan MULYAWAN Musafi Aldilah Mustofa Usman Mustofa Usman Nadila Eka Lestari Nanda Nanda Nugraha Ni Wayan Didi Nita Novita Iin Saputri Nur Alif Wijaya Nurdiawansyah Nuris Sanida Okti Feronika Perial Darma Pradilan Sandi Reffi Afriansyah Refyana Anindya Wirawan, Renta Ulina Sihombing Rizky Ramadhan Ryan Pratama Setiawan, Bintang Sima Ulya Nabila Simeon Fabian Pramudya Siska Dewi Sony Tian Dhora Sulastri, Titik Sunarmi Sunarmi Sunarmi Sunarmi Tara Ismiah Tiar Mirnasari Tika Oktavia Tika Susiana Tina Miniawati Barusman Tri Lestira Putri Warganegara Vonny Tiara Narundana Yana Marisa Yanuarius Yanu Dharmawan Yenny Marthalena Yenny Marthalena Yoel Fajar Gemilang Yuliana Yuli Yulistina Yulistina Yuni Astini Yusnitalia Yusnitalia Yusuf Bansman Zaidrina Zaidrina