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The Role of Profitability in Mediating Financial Efficiency on Indonesian Firm Value Ragis Arginta Resian; Nor Norisanti; Kokom Komariah
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.7941

Abstract

The Consumer Non-Cyclicals sector occupies a strategically vital role in Indonesia ‘s economy by supplying essential goods and services that sustain societal consumption stability across various economic conditions. Despite these defensive characteristics, average stock prices in the sector declined persistently from IDR 1,441 in 2023 to IDR 1,389 in 2025, signalling mounting pressure on firm value. This study examines the mediating role of profitability in the relationship between managerial administrative decisions, specifically Cash Conversion Cycle (CCC) management and operating costs efficiency (BOPO) and firm value (PER) among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2023-2025 period. Employing a quantitative causal-associative design, 108 companies were selected through purposive sampling from a population of 132, generating 324 firm-year observations. Data were analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) via SmartPLS v3.2.9. Results indicate that CCC and operating costs do not directly affect firm value. However, both negatively and significantly influence profitability (ROA), which in turn positively and significantly affects firm value. Profitability mediates both relationships, confirming its role as the critical transmission mechanism through which operational and administrative efficiency translates into market valuation. These findings carry significant practical implications for managers, business practitioners, and economic policymakers in designing strategies that link operational discipline to sustained business value creation.
Viral Marketing on Hanasui Purchase Decisions: The Mediating Role of Brand Awareness Wawa Nazwa Saputri; Kokom Komariah; Sopyan Saori
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 6 : Al Qalam (November 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i6.5140

Abstract

This study aims to analyze the influence of Viral Marketing on the purchase decision of Hanasui skincare products, with Brand Awareness as a mediating variable. The research focuses on students of Universitas Muhammadiyah Sukabumi (UMMI) who are users of Hanasui skincare products. A quantitative approach was employed using an associative descriptive method. Data were collected through questionnaires distributed to 200 respondents selected using probability sampling techniques. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, version 3. The results show that Viral Marketing has a significant influence on Brand Awareness, with a path coefficient value (O = 0.855), a t-statistic of 32.25 (>1.654), and a p-value of 0.000 (< 0.05). Furthermore, Brand Awareness was found to have a significant influence on purchase decisions, with a path coefficient (O = 0.574), a t-statistic of 5.894 (> 1.654), and a p-value of 0.000 (<0.05). Additionally, Brand Awareness significantly mediates the relationship between Viral Marketing and purchase decisions, with an indirect effect value (O = 0.491), a t-statistic of 5.908 (>1.654), and a p-value of 0.000 (<0.05). In conclusion, an effective Viral Marketing strategy can enhance Brand Awareness, which in turn contributes to increased purchase decisions of Hanasui skincare products among UMMI students.
Analysis of Soft Selling Through Scarlett Whitening's Product Placement in the Korean Drama "Reborn Rich" on Purchase Intention (Survey on Instagram Followers @hallyu.smi) Nazhira Nur Pasha; Tetty Sufianty Zafar; Kokom Komariah
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 20, No. 2 : Al Qalam (March 2026)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v20i2.5353

Abstract

This study aims to analyze the effect of soft selling through product placement Scarlett Whitening in the Korean drama “Reborn Rich” on purchase intention on Instagram followers @hallyu.smi. The phenomenon of the rise of Korean culture in Indonesia is utilized by various brands to carry out effective marketing strategies, one of which is through product placement in Korean dramas. The method used in this research is a quantitative approach with an associative research type. Data was collected through distributing questionnaires to 135 Instagram followers @hallyu.smi who have watched the Korean drama “Reborn Rich”. Data was obtained through a research questionnaire distributed containing 27 questions regarding soft selling variables, product placement variables and purchase intention variables. Furthermore, the data obtained will be carried out various tests such as validity and reliability tests using the help of smartPLS 3.0 software. The results showed that the soft selling variable on purchase intention, the product placement variable on purchase intention, the soft selling variable on product placement and the product placement variable mediated effectively in the relationship between the soft selling variable and the purchase intention variable.
PENGARUH WORKING CAPITAL TURNOVER, INVENTORY TURNOVER DAN SALES GROWTH TERHADAP NET PROFIT MARGIN Elsa Pitriani; Kokom Komariah; Dicky Jhoansyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2619

Abstract

The objectives of this study are 1) To find out Working Capital Turnover, Inventory Turnover, Sales Growth and Net Profit Margin in manufacturing companies in the consumer goods industry sector for the period 2019 - 2021 2) To determine Working Capital Turnover has an effect on Net Profit Margin in manufacturing companies in the consumer goods industry sector for the period 2019 - 2021 3) To find out Inventory Turnover affects Net Profit Margin in manufacturing companies in the consumer goods industry sector for the period 2019 - 2021 4) To find out Sales Growth affects Net Profit Margin in manufacturing companies in the consumer goods industry sector for the period 2019 - 2021. The research method used by this researcher is Quantitative research with Descriptive and Associative approaches because the data is in the form of numbers and is explained in the form of graphs, charts, and diagrams. The results of this study are Working capital turnover on net profit margin has a significant effect. Inventory turnover on net profit margin does not have a significant effect. Sales growth on net profit margin has no significant effect.
ANALISIS KAPABILITAS TEKNOLOGI INFORMASI DAN PEMASARAN DIGITAL TERHADAP KEUNGGULAN BERSAING Muhammad Taufik Ibrahim; R Deni Muhammad Danial; Kokom Komariah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.2673

Abstract

This study aims to determine the description of Information Technology Capability and Digital Marketing on the Competitive Advantages of UMKM Bakery and Pastry in Sukabumi City, to know Information Technology Capabilities to Competitive Advantages, to Know Digital Marketing to Competitive Advantages. The results in this study using the coefficient of determination test seen from the value (R Squire) that the effect of Information Technology Capability and Digital Marketing on Competitive Advantage is 0.653, while Information Technology Capability on Competitive Advantage is 0.718 The amount of Digital Marketing on Competitive Advantage is 0.743 the effect of Information Technology Capability and Digital Marketing on Competitive Advantage 65.3% and the remaining 34.7% is influenced by other variables not examined. From the results obtained from the hypothesis test (F test) it can be seen that Information Technology Capability affects Competitive Advantage and Digital Marketing influences Competitive Advantage. The results of the partial hypothesis test (T test) show that Information Technology Capability has a significant positive effect on Competitive Advantage and Digital Marketing has a significant positive effect on Competitive Advantage.
Analisis Perencanaan Strategi dan Inovasi terhadap Keunggulan Bersaing Nevi Afriani Afriani; R. Deni Muhammad Danial; Kokom Komariah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.2692

Abstract

The study aims to determine how much influence strategic planning and innovation have on competitive advantage in Sukabumi City Traditional food Smes. Respondents in this study totaled 70 people who were shown to MSME actors in Sukabumi City Traditional Snacks. This research method uses quantitative research methods with an assosiciative descriptive approach and the sample technique used is saturated sample technique. In this study, the normality test, simultaneous statistical test (F test)and partial statistical test (T test) werecarried out. The results of this study indicate that there is a significant influence between strategic planning, innovation and competitive advantege with a result of 38.670>3.134,which means that the calculated F value is greaterthan the F table. In strategic planning (X1) it has a significant effect on competitive advantage (Y), this is evidenced by the value obtained from the result of T count>T table (2.180>1.667). Innovation (X2) has a significant effect on competitive advantage (Y), this is evidenced with a calculated T value that is greater than T table (5.106>1.667).
ANALISIS KEMUDAHAN PENGGUNAAN DAN KEAMANAN BERTRANSAKSI DALAM MINAT MENGGUNAKAN MOBILE BANKING BANK SYARIAH INDONESIA Marla Damayanti; Kokom Komariah; Erry Sunarya
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.2707

Abstract

The internet is a set of large computer networks connected to each other globally and the breadth of network coverage such as being able to read and decipher various communication protocols globally, the internet is used to facilitate access to information, facilitate communication, and facilitate other activities and work. One of the business sectors that utilizes internet media in carrying out all their business activities and activities, namely the banking sector. One of the companies in the banking world that innovates and utilizes using internet media is Bank Syariah Indonesia.The purpose of this study was to determine the description of ease of use, transaction security, and customer interest in using Bank Syariah Indonesia Mobile Banking. Knowing the effect of ease of use on customer interest in using Bank Syariah Indonesia Mobile Banking and to determine the effect of transaction security on customer interest in using Bank Syariah Indonesia Mobile Banking. The method used in this research is associative descriptive with sampling using Cluster Sampling. The questionnaire was distributed to Bank Syariah Indonesia customers in Sukabumi City. The data analysis technique used Multiple Regression Analysis assisted by SPSS as a data processing tool.The results of the study showed that perceived convenience has a significant effect on interest in using BSI mobile banking in Sukabumi City. This is evidenced by the value of tcount> ttable = 6.496> 1.652. Perceived security has a significant influence on interest in using BSI mobile banking in Sukabumi City. This is also evidenced by the value of tcount> ttable = 5.560> 1.652.
Entrepreneurial Competence, Market Orientation, and Digital Literacy Impact on MSME Culinary Marketing Performance in Indonesia Asep Muhamad Ramdan; Leonita Siwiyanti; Kokom Komariah; Risma Nurmillah; Muhamad Arief Ramdhany
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3548

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key drivers of economic growth, including in Sukabumi Regency, Indonesia, yet they face challenges in sustaining growth and enhancing competitiveness. This study examines the interplay of entrepreneurial competence, market orientation, and digital literacy in influencing MSME marketing performance. Employing a quantitative design, data were gathered from 370 MSME entrepreneurs via survey questionnaires. The analysis applied descriptive statistics and Structural Equation Modeling using the Partial Least Square (SEM-PLS) method to test hypotheses and explore relationships among variables. Findings reveal that entrepreneurial competence significantly affects marketing performance, both directly and indirectly through market orientation. Digital literacy strengthens the positive relationship between entrepreneurial competence and marketing performance. However, contrary to expectations, digital literacy does not significantly moderate the effect of market orientation on marketing performance. These results underscore the importance of entrepreneurial skills and digital capabilities in improving marketing outcomes. The study offers valuable implications for policymakers and support institutions to develop targeted programs that enhance entrepreneurial competence and digital literacy among MSMEs. Its originality lies in the integrated analysis of mediating and moderating effects, providing deeper insights into the determinants of marketing success in the MSME culinary sector.
STRATEGI RANTAI NILAI DAN INOVASI PRODUK DALAM MENINGKATKAN KEUNGGULAN BERSAING (SURVEY PADA PENGUSAHA BATU ALAM DIKECAMATAN SAGARANTEN KABUPATEN SUKABUMI) Nurul Hermawan Alamsyah; Kokom komariah; Sopyan Saori
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatar belakangi dengan menunjukan ketatnya persaingan dalam meningkatkan keunggulan bersaing terutama pada UMKM pengusaha batu alam yang berada dikecamatan sagaranten kabupaten sukabumi dalam meningkatkan persaingannya. Rumusan masalah pada penelitian ini yaitu bagaimana gambaran rantai nilai dan inovasi produk dalam meningkatkan keunggulan bersaing survey pada pengusaha batu alam yang berada dikecamatan sagaranten kabupaten sukabumi, diantaranya: 1.Bagaimana metodologi rantai nilai diterapkan untuk pengembangan inovasi produk, 2.Bagaimana pengaruh pengembangan atau inovasi produk terhadap keunggulan bersaing, 3.Bagaimana pengaruh strategi rantai nilai terhadap keunggulan bersaing. Metode yang dipakai pada penelitian ini yaitu deskriptif dan asosiatif dengan pendekatan kuantitatif. Metode pengambilan data memakai kuesioner, yang selanjutnya dianalisis dengan memakai regresi berganda dengan uji asumsi klasik. Teknik pengambilan sampel pada penelitian ini memakai teknik probability sampling, sampel yang dipakai pada penelitian ini sebanyak 33 responden UMKM pengusaha batu alam dikecamatan sagaranten kabupaten sukabumi. Dari hasil penelitian ini diketahui nilai F hitung untuk pengaruh Strategi Rantai Nilai X1 dan Inovasi Produk X2 secara simultan terhadap Keunggulan Bersaing Y dengan hasil F hitung lebih besar dari nilai F tabel. F hitung 396,646 > F tabel 3,32 dan pada pengujian Uji –T yang dimana t hitung 2,299 > t tabel 1,693 yang artinya menunjukan adanya pengaruh signifikan antara Strategi Rantai Nilai (X1) terhadap Keunggulan Bersaing (Y), adapun untuk variable Inovasi Produk (X2) terhadap Keunggulan Bersaing (Y) menunjukan adanya pengaruh positif dan signifikan dengan hasil t hitung 2,351 > t tabel 1,693.
ANALISIS BRAND IMAGE MELALUI CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY Putri Rahma Maudi; Tetty Sufianty Zafar; Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ptfc2085

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Brand Image terhadap Customer Loyalty dengan Customer Satisfaction sebagai variabel mediasi pada konsumen Teh Botol Sosro di Kota Sukabumi. Penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel 150 responden yang dipilih melalui teknik purposive sampling dan pengumpulan data melalui kuesioner berbasis Google Form. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui software SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Brand Image berpengaruh positif dan signifikan terhadap Customer Satisfaction, yang berarti semakin kuat citra merek, semakin tinggi tingkat kepuasan pelanggan. Selanjutnya, Customer Satisfaction juga berpengaruh positif dan signifikan terhadap Customer Loyalty, sehingga kepuasan yang dirasakan konsumen mendorong pembelian ulang serta rekomendasi kepada orang lain. Selain itu, Customer Satisfaction terbukti memediasi hubungan antara Brand Image dan Customer Loyalty secara signifikan, menunjukkan bahwa citra merek yang baik akan lebih efektif membentuk loyalitas apabila didukung oleh tingkat kepuasan konsumen yang tinggi. Secara keseluruhan, penelitian ini menegaskan bahwa penguatan citra merek dan peningkatan kepuasan pelanggan merupakan strategi penting dalam mempertahankan loyalitas konsumen Teh Botol Sosro di tengah persaingan industri minuman siap saji
Co-Authors Acep Samsudin Acep Syamsudin Ahmad Pauzi Alicia Puteri Herdiany Alwi Noer Muhamad Andyta Rizki Octaviana Ane Emigia Kusuma Angellita Zulfa Ferrati Vutri Anisa Maramis Anisa Nur Oktaviani Anissa Fitria Damayanti Annisa Ayulestari Noer Aris Juliansyah Asep M.Ramdan Asep Muhamad Ramdan Asriyanik . Aulia Asri Fawwazi Haryanto Ayatullah Rosyadi Bagus Muhammad Guntur Bima Zikrillah Haq Dara Almira Delen Alifian Noviansyah Dema Puteri Ayu Cahyani Deni Muhammad Danial Desi Permatasari Desta Riany Devi Ayulestari Diah Nurul Fauzi Dian Rahma Putri Dicky Jhoansyah Dita Rizki Nuranisa Elsa Pitriani Erry Sunarya Erry Sunarya Faizal Mulia Z fani Rismayanti Febriansyah Kurniawan Fitria Juliani Fitriani Fitriani Galis Garnia Genta Nugraha Hadi Surya Hana Diawati Hanna Friska P Friska P Ilfam Yaksi Intana Audri Frikatiani Larasati Dewi Hermawann Leonita Siwiyanti Leonita Siwiyanti Linda Novita Dewi Lulu Luthfiani Lusi Susilawati M Adam Arrazi M Rizal Maulana M. Arief Ramdhany M. Riszhaldi Dwi Cahya N. Marla Damayanti Meilisya Nurfazzar Abdurohim Meisyah Azzahra Melati Putri Agustini Melinda Anastasya Misa Putri Tanjung Mochamad Iqbal Zulfikar Mochammad Sigit Satibi Muhamad Arief Ramdhany Muhammad Dirham Muhammad Fauzan Mujahidy Muhammad Taufik Ibrahim Mutiara Insani Mutiara Rayhan Fatyla Nabila Maulidina Nazhira Nur Pasha Nevi Afriani Afriani Nor Norisanti Nu Putri Novia Rizky Nur Ilmi Octaviani Nur Siti Rahma Nurul Hermawan Alamsyah Putri Alisa Puspita Dewi Putri Nadila Putri Rahma Maudi Putri Salma Alifia R Deni Muhammad Danial R Muhammad Danial R. Deni Muhammad Danial Ragis Arginta Resian Rahayu Damayanti Ramdan Nurul Anwar Rana Putra Pamungkas Refi Sandria Oktapiadi Repita Pitriani Resa Nurmala Resa Nurmala Retla Della Rustawan Reza Aditya Nurmada Reza Eka Perdana Rifera Cita Adeba Rifki Ramdhan Rika Endah Budiharti Rin Rin Riyanti Risma Nurmilah Risma Nurmillah Rizki Akbari Rizky Anugerah Pratama Sahira Nurjehan Sally Oktaviani Sandra Ayu A Sansan Nurhasanah Sarif Hidayatullah selvi rahmawati Shalwa Mega Mega Utami Shasa Yuni Nofiani Sintia Anjani Sisika Hestiana Siska Hestiana Siti Latifah Siti Nur Syipa Sopyan Saori Suci Azzahra Adela Sulastri Fazriah Syahla Nazmi Salsabila Syifa Ikrima Fauziah Syifa Sofariah Syiffa Naimah Tetty Sufianty Zafar Viscal Muhamad Khalis Wanda Meilanisari Wawa Nazwa Saputri Widya Nindi Pratiwi Windi Yanti Wita Aulia Munandar Wulan Amalia Rizky Yoga Mudofar Bahri Yunie Mevia Zahra Syahmia Haidar Zia Rahmawati