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All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) JTEIN: Jurnal Teknik Elektro Indonesia Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Nurzi Sebrina
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Digital Transformation of Laundry Businesses Through Digital Marketing: A Case Study of Bagas Laundry Business Group Oriza Candra; Helmawati Helmawati; Nurzi Sebrina; Syaiful Islami
Jurnal Teknik Elektro Indonesia Vol 7 No 1 (2026): JTEIN: Jurnal Teknik Elektro Indonesia
Publisher : Departemen Teknik Elektro Fakultas Teknik Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtein.v7i1.833

Abstract

This article examines digital transformation strategies in the laundry business sector, focusing on the “Bagas Laundry” business group and the implementation of digital marketing-based strategies. The study highlights significant improvements in business growth and operational performance after adopting digital transformation initiatives. Before implementing digital marketing, the market share of “Bagas Laundry” was only 10%, but it increased substantially to 45% by the end of 2022. The study emphasizes the importance of digital marketing strategies, including website and mobile application development, social media marketing, email campaigns, and Search Engine Optimization (SEO), in addressing the limitations of conventional marketing methods. The findings reveal that website traffic increased by 150% within the first six months of implementation, while customer conversion rates improved by 80%. In addition, the adoption of automation systems and digital payment integration enhanced operational efficiency by 30% and reduced order processing time by 40%. Employee training programs related to digital technology adaptation and online marketing skills also produced positive results, leading to a 25% increase in employee productivity. Customer experience improvements became another major focus, resulting in a 90% increase in customer satisfaction and customer retention rates remaining above 80%. Furthermore, the evaluation of Return on Investment (ROI) showed that the business achieved an ROI of 200% in 2022, accompanied by an annual net revenue growth of 120%. Overall, the case study demonstrates that digital transformation significantly improved revenue, market expansion, and customer satisfaction in the laundry business sector.
Pengaruh Tone pada Management Discussion and Analysis terhadap Real Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2022-2024 Muhammad Atha Adya; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4554

Abstract

The present research investigates the relationship between tone in Management Discussion and Analysis (MD&A) disclosures and real earnings management (REM) practices among energy firms listed on Bursa Efek Indonesia throughout the 2022–2024 fiscal period. A quantitative causal-associative research design is adopted, drawing on balanced panel data from 52 companies that produced 156 firm-year observations, selected via purposive sampling criteria. Tone is quantified using the Loughran-McDonald Financial Sentiment Dictionary, whereas REM is operationalized through the Roychowdhury (2006) framework across three distinct proxies: abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses. Estimation via the Random Effects Model applied to the panel dataset indicates that MD&A tone exerts no statistically significant influence on REM (p-value = 0.4425), resulting in the non-acceptance of the primary research hypothesis. Return on Assets (ROA) as a profitability measure demonstrates a significant negative association with REM. A robustness test employing an alternative tone measure derived from NVivo 15 sentiment analysis confirms the stability of these results. The findings advance the accounting literature by bridging textual disclosure analysis with financial reporting behavior within the Indonesian energy sector.
Pengaruh Keterbacaan Pengungkapan Manajemen Risiko terhadap Kinerja Perusahaan: Peran Komite Manajemen Risiko sebagai Variabel Moderasi Azizah Rifka; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4608

Abstract

This study aims to examine the effect of readability of risk management disclosure on firm performance and to test the moderating role of the risk management committee. This study is motivated by inconsistent findings in prior studies regarding the role of readability in influencing firm performance. The study is conducted on energy sector companies listed on the Indonesia Stock Exchange over the period 2020-2024. A total of 52 companies are selected, resulting in 260 firm-year observations using purposive sampling. Firm performance is measured using Tobin’s Q. Readability is measured using the Gunning Fog Index as the main proxy and supported by the Flesch Reading Ease and Flesch-Kincaid Grade Level. The data are analyzed using regression analysis with a moderating variable. The results show that readability does not have a significant effect on firm performance. The risk management committee is also not found to moderate the relationship between readability and firm performance. This study is limited to energy sector companies and the use of specific readability measures. Future research may include other industry sectors and apply broader measures of disclosure quality and governance variables.
Co-Authors Abdul Aziz Agati, Allifvia Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Azizah Rifka Bahrun Nafis Brigita Ahabba Candra, Oriza Charoline Cheisviyanny Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitri Takbirani Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmawati Helmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Muhammad Atha Adya Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Rezkia Nadiva Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raihan Nur Ihsan Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syaiful Islami Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zahra Nabila Zulfah Ira Simatupang