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All Journal Jurnal Bisnis dan Ekonomi Journal The Winners Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Economic Education Analysis Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Edukasi Islami: Jurnal Pendidikan Islam KACANEGARA Jurnal Pengabdian pada Masyarakat Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Amwaluna Jurnal Ekonomi dan Keuangan Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Soedirman Economics Education Journal JURNAL EKONOMI SYARIAH JBMR: Journal of Business and Management Review Jurnal Fokus Manajemen Bisnis Indonesian Journal of Islamic Business and Economics (IJIBE) International Journal Of Science, Technology & Management (IJSTM) JPM: JURNAL PENGABDIAN MASYARAKAT Bahtera Inovasi Abimanyu: Journal of Community Engagement Salam (Islamic Economics Journal) Indonesian Journal of Business Analytics (IJBA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Inspirasi Binsis dan Manajemen Universal Journal of Science and Technology International Journal of Management, Economic, Business and Accounting The Es Economics and Entrepreneurship The Eastasouth Management and Business Jurnal Ekonomi, Bisnis, dan Akuntansi West Science Business and Management Jurnal Riset Manajemen Enrichment: Journal of Multidisciplinary Research and Development INASJIF Jurnal Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat The Eastasouth Journal of Social Science and Humanities International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research IJBAE Mizan: Journal of Islamic Law
Najmudin
Universitas Jenderal Soedirman
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Exploring the Role of Financial Literacy as a Catalyst for Circular Economy Adoption in Rural MSMEs in Indonesia and ASEAN Muhammad Ibnu Salam; Najmudin Najmudin
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.17369

Abstract

This study aims to explore financial literacy as a key catalyst for accelerating the adoption of the circular economy among Micro, Small, and Medium Enterprises (MSMEs) in rural areas of Indonesia and ASEAN countries. Employing a descriptive qualitative approach through a literature review, the research specifically identifies the relationship between the financial literacy levels of MSME owners and their readiness to implement circular economy innovations. Key aspects discussed include financial management understanding, capacity to access alternative funding sources, and challenges in integrating sustainability principles into everyday business practices. The literature review indicates that low financial literacy significantly hinders rural MSMEs' green investment decisions, while enhancing financial literacy is shown to strengthen MSMEs' capacity to effectively and sustainably adopt circular economy practices. The study underscores the importance of financial education strategies and community-based support programs as strategic initiatives that should be reinforced by government policies and multisectoral collaboration to ensure sustainable rural economic development in Indonesia and the ASEAN region.
The Effect of Micro-Influencers on Brand Trust and Buying Decisions, with Brand Preference as a Mediating Variable and Micro-Influencer Brand Selfies as a Moderating Variable, Among SMEs (Food Businesses in Purwokerto) Meliyana Rizki Prabaningrum; Najmudin Najmudin; Sudarto Sudarto
Enrichment: Journal of Multidisciplinary Research and Development Vol. 4 No. 3 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v4i3.679

Abstract

In the digital marketing era, micro-influencers have become a powerful force in shaping consumer behaviour, particularly for small and medium enterprises (SMEs) in the food sector. This research investigates the influence of micro-influencer brand trust on consumers' buying decisions, with brand preference as a mediating variable and micro-influencer brand selfie as a moderating variable, in the context of small and medium food enterprises in Purwokerto. The research employs a mixed-methods approach, combining surveys to examine relationships among variables and interviews to explore consumers' experiences, perceptions, and motivations. The study is grounded in Social Identity Theory, proposing that consumers form social identities through engagement with local micro-influencers, which strengthens trust in the brand and enhances brand preference. Additionally, personal content such as brand selfies is expected to reinforce the effect of influencer trust on consumer attitudes. The findings indicate that micro-influencer brand trust positively affects brand preference and buying decisions, with brand preference serving as a key psychological mechanism, while brand selfies amplify this influence. The study contributes theoretically by applying Social Identity Theory to local influencer marketing, offering a deeper understanding of consumer–influencer interactions. Practically, it provides insights for SMEs to optimise their marketing strategies through authentic and engaging influencer content that effectively encourages consumer purchases.
GREEN INNOVATION MARKETING: A BIBLIOMETRIC ANALYSIS OF SCOPUS-INDEXED RESEARCH (2012–2025) Parno Parno; Najmudin Najmudin; Weni Novandari; Dias Setianingsih; Ubaidillah Ubaidillah
Indonesian Scientific Journal of Islamic Finance Vol 4 No 2 (2026): Indonesian Scientific Journal of Islamic Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business (FEBI), State Islamic University of Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v5i1.13720

Abstract

This study presents a bibliometric mapping of green innovation marketing research indexed in Scopus from 2012 to 2025, based on a curated corpus of 47 journal articles published in 35 sources. Using a combined performance analysis (productivity and citation indicators) and science mapping approach (keyword co-occurrence and thematic mapping), the study reports a strong publication expansion with a compound annual growth rate (CAGR) of 17.35%. The corpus is recent (average document age 3.21 years) and moderately influential (mean citations per document 26.45), indicating an active and consolidating research stream. Source analysis shows a “core–long tail” structure, where a small set of journals, most notably Sustainability (Switzerland) and the Journal of Cleaner Production, contribute a substantial share of publications and citations. The thematic map identifies two dominant motor themes (marketing–sustainable development–commerce and innovation–green economy–economic growth), highlighting the field’s dual emphasis on market mechanisms and sustainable development outcomes. Overall, this bibliometric synthesis clarifies the field’s knowledge structure, identifies its most influential publication outlets, and surfaces high-centrality themes that can guide future theory-building and empirical research in green innovation marketing.
TOWARD A HIERARCHICAL ARCHITECTURE OF AI-ENABLED MARKETING CAPABILITY IN SMES: A SYSTEMATIC LITERATURE REVIEW AND THEORY-DEVELOPMENT AGENDA Dias Setianingsih; Najmudin Najmudin; Weni Novandari; Parno Parno; Ubaidillah Ubaidillah
Indonesian Scientific Journal of Islamic Finance Vol 4 No 2 (2026): Indonesian Scientific Journal of Islamic Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business (FEBI), State Islamic University of Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v4i2.13723

Abstract

This study develops a taxonomy of AI-Enabled Marketing Capability (AIMC) in Small and Medium Enterprises (SMEs) and proposes a future research agenda for capability-based digital marketing research. Using the PRISMA 2020 protocol and the taxonomy development procedure of Nickerson et al. (2013), this systematic literature review synthesizes 42 peer-reviewed articles indexed in Scopus and Web of Science published between 2019 and 2025. The findings identify eight AIMC dimensions organized into four hierarchical tiers: Core, Contextual, Peripheral, and Contested dimensions. The study clarifies the distinction between AI tool adoption and AIMC as an organizational capability and integrates Dynamic Capability Theory, Resource-Based View, and Augmentation Theory into a coherent theoretical framework. The review further proposes a conceptual pathway linking AIMC, Digital Platform Capability, Digital Marketing Performance, and Market Turbulence. This study contributes to the literature by providing a reproducible taxonomy, reducing conceptual ambiguity, and offering a theory-development agenda for future empirical research, particularly in SME and Islamic digital economy contexts.
Pengembangan rantai nilai usaha peternakan ayam petelur BUMDesa mitra usaha sebagai kawasan ekonomi perdesaan Ramita Kholifaturrohmah; Hermawan Setyo Widodo; Nur Choirul Afif; Najmudin Najmudin; Dwita Aprillia Floresti
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 3 (2026): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i3.3493

Abstract

Keberadaan unit usaha peternakan ayam petelur BUMDesa “Mitra Usaha” diharapkan mampu meningkatkan kawasan ekonomi perdesaan masyarakat setempat. Kegiatan PkM bertujuan untuk membantu (1) menurunkan biaya produksi terutama untuk penyiapan pakan ternak ayam petelur dan meningkatkan produktivitas melalui pemberian dukungan mesin giling pakan ternak ayam petelur, dan (2) menekan kerugian akibat kematian ternak ayam petelur melalui pendampingan pemeliharaan ternak ayam petelur dan manajemen risiko usaha. Metode kegiatan PkM meliputi (1) Analisis kebutuhan; (2) Sosialisasi dan pelatihan; (3) Hibah peralatan dan praktik; serta (4) follow up dan evaluasi. Kegiatan PkM diikuti oleh Tim PkM, pengelola Unit Peternakan dan pengurus BUMDesa Mitra Usaha. Hasil PkM menunjukkan penerapan teknologi melalui pemberian mesin pengolahan pakan ayam dapat dioperasikan oleh mitra sehingga diharapkan dapat menurunkan biaya produksi pakan ayam yang berpotensi meningkatkan profitabilitas. Melalui pelatihan manajemen pengelolaan rantai nilai dapat meningkatkan pengetahuan mitra sehingga diharapkan mampu mengurangi kematian ayam petelur.
Artificial Intelligence Adoption and Marketing Performance among SMEs: Examining Technological, Organizational, and Environmental Barriers through the TOE Framework Sarah Dien Hawa; Sudarto Sudarto; Najmudin Najmudin; Weni Novandari
International Journal Business and Entrepreneurship Vol 3 No 2 (2026): July
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/khfrcw54

Abstract

Artificial Intelligence (AI) has emerged as a strategic technology capable of enhancing organizational competitiveness and marketing effectiveness. However, many Small and Medium Enterprises (SMEs), particularly in emerging economies, continue to face significant challenges in adopting AI technologies. This study aims to examine the influence of technological barriers, organizational barriers, and environmental barriers on AI adoption and their implications for marketing performance among SMEs in Banyumas Regency, Indonesia. The study adopts the Technology–Organization–Environment (TOE) framework as the theoretical foundation for explaining AI adoption behavior within SMEs. A quantitative research approach was employed using survey data collected from 100 SMEs in Banyumas. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that technological barriers and environmental barriers significantly influence AI adoption, whereas organizational barriers do not significantly affect AI adoption. Furthermore, AI adoption significantly influences marketing performance. The results indicate that SMEs adopting AI technologies experience improvements in sales growth, customer satisfaction, customer loyalty, digital campaign effectiveness, market responsiveness, and competitive advantage. The study contributes theoretically by extending the TOE framework through the integration of multidimensional barriers and AI-driven marketing performance. Practically, the findings provide important implications for SME owners, policymakers, and technology providers in designing strategies to accelerate AI adoption and strengthen SME competitiveness in the digital economy. The study also highlights the importance of technological readiness and supportive digital ecosystems in facilitating successful AI implementation among SMEs.
Understanding Customer Fatigue in Digital Marketing: A Stimulus–Organism–Response Perspective on Social Media Fatigue and Behavioral Consequences Chandra Hadi Prayoga; Wiwiek Rabiatul Adawiyah; Najmudin Najmudin; Sudarto Sudarto
Performance Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.19088

Abstract

Abstract Social media has become a central channel in digital marketing management for building customer engagement and sustaining long-term relationships. The intensity of interactions, dense information flows, and psychological pressures embedded in social media environments have introduced new challenges in the form of social media fatigue, which may undermine the quality of customer experience and engagement. This study aims to analyze the psychological mechanisms that link pressures in social media environments to various customer behavioral responses within the context of digital marketing. Adopting the Stimulus–Organism–Response (S-O-R) framework, this study positions Fear of Missing Out, privacy concern, and information overload as stimuli in the digital marketing environment; social media fatigue as the customer’s internal state; and discontinuance of usage, interaction engagement decrement, and fake news sharing as customer behavioral responses. Data were collected through a survey of 155 active social media users and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Fear of Missing Out, privacy concern, and information overload significantly contribute to increased social media fatigue. Furthermore, social media fatigue is shown to increase tendencies toward usage discontinuance, reduced interaction engagement, and the sharing of unverified information. These results highlight the role of social media fatigue as a key mechanism linking pressures in digital marketing environments to diverse customer behavioral outcomes. This study contributes theoretically by extending the application of the S-O-R framework within the digital marketing literature and offers practical implications for platform managers and digital marketing practitioners in managing customer experience, sustaining engagement, and mitigating customer fatigue risks in increasingly complex social media ecosystems.
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE Fitria Hanifah; Ekaningtyas Widiastuti; Najmudin Najmudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.913

Abstract

This study examines the effect of tax avoidance, profitability, and leverage in dividend policy; this case study was conducted at IDX80. IDX80 is a list created by the Indonesian stock exchange where this index measures the price performance of 80 stocks with high liquidity and large market capitalization. This research was conducted in 2018 - 2021, using a purposive sample method; 96 samples were obtained. The results of this study indicate that tax avoidance does not affect the company's dividend policy, while profitability and leverage affect dividend policy. Legal tax avoidance by the company does not have a direct effect on the company's dividend policy. So, even though the company practices tax avoidance, this will not have a significant effect on the decision to distribute dividends. Profitability has a positive and significant impact on dividend policy, which means that if the company's profitability increases, the dividend policy will also increase. Then leverage has a negative and significant effect on dividend policy, which means that when the company's leverage is high, the dividends distributed by the company will decrease. Then, this study uses liquidity as a moderating variable, showing that liquidity moderates the relationship between profitability and dividend policy. In contrast, high liquidity can weaken the relationship between profitability and dividend policy.
Pemanfaatan Artificial Intelligence Guna Menunjang Transformasi Digital Pendidikan Bagi MGMP Akuntansi dan Keuangan Lembaga Ramita Kholifaturrohmah; Viviana Mayasari; Najmudin Najmudin; Cut Misni Mulasiwi
Abimanyu : Jornal of Community Engagement Vol 7 No 1 (2026): February 2026 (In Press)
Publisher : Universitas Negeri Surabaya

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

Abstract

Social changes in the era of Artificial Intelligence (AI) necessitate that both students and teachers adapt to new technologies in the learning process. Teachers of the Subject Teacher Forum (MGMP) for Accounting and Institutional Finance in Banyumas Regency face challenges in integrating AI into accounting learning. The purpose of this Community Service Program is to enhance teachers’ knowledge of AI and their capability to implement it in teaching. The community partners involved are 57 teachers from 21 Vocational High Schools (SMK) in Banyumas Regency. The implementation methods include: (1) needs identification, (2) planning for socialization and training, (3) socialization and training, and (4) follow-up and evaluation. The training outcomes offer both theoretical benefits, in the form of increased understanding of AI, and practical benefits through hands-on experience in utilizing AI within the learning process. Keywords: Artificial Intelligence, learning process, MGMP Accounting and Institutional Finance
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province) Maula Zaenal Abidin; Ekaningtyas Widiastuti; Najmudin Najmudin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.904

Abstract

The objective of this study is to investigate and analyze the variations in the effectiveness and impact of local tax revenues from districts and cities in Central Java, both before and during the COVID-19 pandemic. The study focuses on six specific variables, namely the effectiveness and contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. The study population consists of all the regencies and cities in Central Java from the years 2018 to 2021, and a saturated sample is used, meaning that all available data is included in the analysis. A total of 35 samples, comprising of 29 regencies and six towns, are included in the analysis. To conduct this research, a quantitative approach is employed, specifically using a paired t-test analysis of panel data. The analysis is carried out using SPSS analysis tools, which allow for the examination of the differences and similarities in the effectiveness and impact of the different tax revenues before and during the COVID-19 period. The findings of this study reveal significant disparities in the effectiveness of Entertainment Tax, as well as the contributions of Hotel Tax, Restaurant Tax, and Entertainment Tax, before and during the COVID-19 period. This suggests that the pandemic has had a significant impact on the efficacy and impact of these tax revenues in Central Java. However, no significant differences were observed in the effectiveness of Hotel Tax and Restaurant Tax, indicating that these taxes have remained relatively stable and unaffected by the pandemic.
Co-Authors Adi Prakoso, Fajar Adipura Danang Maulana Agus Setiono Agustin, Fitria Ahmad Fatoni Ahmed Bakhit, Mohammed Elfadil Aida Maqbullah Akbar Ilham Adi Pangestu Amalyah, Sarah Anggraeni, Ade Irma Anggun Mely Mustika Apriandi, Devy Apriandi, Devy Widya Arini Zubaedah Atiyah, Isti Nuzulul BAMBANG SUNARKO Banani, Ade Bosdon Andre Gevril Sinaga Budi Rahardjo Carolina Ety Widjayanti Chandra Hadi Prayoga Cut Misni Mulasiwi Daryono Daryono, Daryono Dea Nur Safitri Della Nanda Puspitararas Devy Widya Apriandi Dian Siska Verawati Dias Setianingsih Diego Agung Laksono Dini Nurjannah Dwikinta, Made Anindya Dwita Aprillia Floresti Dwita Setiyani Ekaningtyas Widiastuti Ekaningtyas Widiastuti Ekaningtyas Widiastuti Esih Jayanti Fajar Adi Prakoso Faraby Muhammad Zabaril Febriyanti, Erika Fika Rahmanita Fitria Hanifah Gigih Rafif Suthanto Hartiwi Diastuti Hasibuan, Reza Rahmadi Hasuri, Hasuri Helmia Mabchut Nahdi Ima Maisaroh Inastasya Shafira Indiyastuti, Nurhayati Indyastuti, Devani Laksmi Intan Shaferi, Intan Iqbal Iqbal Irfan Muhaimin Iwan Ridwan Jaryono Jaryono Jaryono Jaryono Jaryono, Jaryono Jihan Amalia Joni Prayogi Kholifaturrohmah, Ramita Laksana, Rio Dhani Lasmedi Afuan Leni Susanti Lina Rifda Naufalin Lusi Suwandari ma'zumi, ma'zumi Maemonah, Maemonah Maksum, Maharani Pratiwi Marwah, Amelia Siti Maula Zaenal Abidin Maulida Berniz, Yulis Mayasari, Viviana Ma’zumi, Ma’zumi Mei Rani Amalia Meliyana Rizki Prabaningrum Muhammad Ibnu Salam Muhammad Raditya Rahagi Muhammad Taufiq Nahdi, Helmia Mabchut Najib, Mohamad Ainun Nandang Bekti Karnowati Naufal Amara Syihan Neneng Sofiyanti Novandri, Weni Nunik Kadarwati Nur Choirul Afif Nurhayati Indiyastuti Nurtania Sudarmi Parno Parno Pradipta Setyanto, Refius Prakoso, Fajar adi Putra Pratama Putriana Setyaningtyas Fadilah Rabiatul Adawiyah, Wiwiek Rachmaniar Myrianda Dwiputri Rayhan Fidho Baghaskoro RETNO WIDURI Retno Widuri Reza Faizal Anshori Rio Dhani Laksana Ronald Haryanto Saleh, Sujai Sarah Dien Hawa Setyanto, Refius Pradipta Sigit Wibowo Dwi Nugroho Soebadio, Bizzma Buana Amriki Sofiatul Khotimah, Sofiatul Sri Lestari Sri Lestari SRI LESTARI Sri Rahayu Subroto, Muhammad Arshy Andika Sudarto Sudarto Sudarto Sudarto Sujanah, Nanah Suja’i, Suja’i Suliyanto Suliyanto Syahrul Syarifudin Syifa Fitriani SYIHABUDIN, SYIHABUDIN Temmy Setiawan, Temmy Tiyan Fatkhurrokhman Ubaidillah Ubaidillah Wahyudin Wahyudin Wandika , Hari Wely Hadi Gunawan. Weni Novandari Weni Novandari Weni Novandari Weni, Weni When Nada Milenia Widodo, Hermawan Setyo Wike Pertiwi Wina Taskia Aulia Wisanggeni Bagus Anggoro Wiwiek R. Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Yuni Utami Yunus Agung Kristanto Yustina Rahmawati, Ika Zainal Abidin Zubaedah, Arini