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All Journal Jurnal Ekonomi Modernisasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Minfo Polgan (JMP) Jurnal Manajemen Dan Akuntansi Medan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Anita Anita
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Dampak Penerapan Customer Relationship Management (CRM) terhadap Kinerja pada PT Champion Mattress Indonesia Manufacturing Golan Hasan; Anita Anita; Cindy Jolinna; Javita Javita; Natalya Natalya; Serly Serly
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14921

Abstract

Customer Relationship Management (CRM) merupakan strategi krusial dalam membangun dan mempertahankan hubungan yang efektif antara perusahaan dan pemangku kepentingan internal maupun eksternal. Penelitian ini bertujuan untuk mengevaluasi implementasi CRM pada PT Champion Mattress Indonesia Manufacturing, sebuah anak perusahaan multinasional asal Tiongkok yang bergerak di sektor manufaktur kasur untuk pasar ekspor. Fokus utama penelitian ini adalah menganalisis pengaruh praktik CRM terhadap efektivitas operasional perusahaan, khususnya dalam konteks pengelolaan hubungan dengan karyawan, pelanggan, dan kantor pusat. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam dan observasi langsung untuk memperoleh data yang komprehensif. Hasil penelitian menunjukkan bahwa komunikasi lintas budaya yang terstruktur serta evaluasi kinerja secara berkala berkontribusi signifikan terhadap peningkatan efisiensi kerja dan pencapaian target perusahaan. Selain itu, penerapan CRM terbukti mampu meningkatkan keterlibatan karyawan serta kepuasan pelanggan, yang secara langsung mendukung kinerja perusahaan secara keseluruhan. Penelitian ini juga mengungkap tantangan dalam koordinasi lintas budaya yang dihadapi perusahaan manufaktur multinasional yang beroperasi di Indonesia. Berdasarkan temuan tersebut, direkomendasikan pembentukan divisi pemasaran khusus untuk pasar domestik guna memperkuat hubungan dengan pelanggan lokal, mengurangi ketergantungan terhadap pasar ekspor, serta menjembatani komunikasi antara unit produksi dan kantor pusat. Penelitian selanjutnya disarankan untuk mengeksplorasi pemanfaatan teknologi digital dalam optimalisasi CRM di lingkungan manufaktur yang multikultural.
Sustainability Performance and Financial Performance Relationship: The Moderating Effect of CEO Tenure Anita Anita; Khelly Khelly
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7838

Abstract

This study investigates whether CEO tenure moderates the relationship between sustainability performance and financial performance among companies listed on the Indonesian Stock Exchange. Sustainability performance is measured using disclosure indicators aligned with the Global Reporting Initiative Standards, while financial performance is proxied by return on assets and return on equity. Using panel regression analysis with firm level observations, the results show that sustainability performance has a significant positive effect on financial performance in both measurements. This indicates that firms with stronger sustainability performance tend to achieve higher profitability and better returns for shareholders, potentially due to improved transparency, stakeholder trust, and reputational benefits. However, CEO tenure does not moderate the relationship between sustainability performance and financial performance when financial performance is measured using return on assets and return on equity. This suggests that the positive association between sustainability performance and financial outcomes is relatively consistent across firms led by CEOs with shorter or longer tenures. The findings contribute to the ongoing debate on the financial relevance of sustainability initiatives and highlight that sustainability performance can be value relevant in the Indonesian context. Practically, the results imply that companies may enhance financial outcomes by strengthening sustainability performance, while changes in CEO tenure alone may not alter the sustainability performance to financial performance linkage.
External Assurance and Subsequent ESG Performance: Examining Firm Visibility and Female Director Representation Anita Anita; Mavrict Josephino; Handoko Karjantoro
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.12509

Abstract

Purpose - This study examines whether external assurance is associated with corporate environmental, social, and governance (ESG) performance in the assurance year and the subsequent year. It also investigates whether firm visibility and female director representation strengthen the relationship between external assurance in the preceding year and subsequent ESG performance. Research Method - The study employs an unbalanced panel of 89 companies listed on the Indonesia Stock Exchange from 2019 to 2023. The dataset comprises 318 firm-year observations, while the subsequent-period analysis uses 229 observations because assurance information must be available for the immediately preceding year. ESG performance is measured using the Refinitiv ESG Score. Assurance, governance, ownership, and financial data are manually collected from annual and sustainability reports. The hypotheses are tested using ordinary least squares regressions with industry and year fixed effects and heteroskedasticity-robust standard errors. Findings - External assurance is positively and significantly associated with ESG performance in both the assurance year and the following year. Firms obtaining assurance in the preceding year tend to report higher subsequent ESG scores, supporting the proposed temporal relationship. However, firm visibility and female director representation do not significantly moderate this association. Implication - The findings suggest that external assurance may contribute beyond reporting credibility by supporting improvements in ESG data systems, internal controls, monitoring, and organizational practices. Companies should therefore treat assurance as a mechanism for learning and performance improvement. Regulators and boards should place greater emphasis on assurance quality, engagement scope, provider competence, and management follow-up in emerging capital markets including Indonesia.
Co-Authors Aditya Sabil Pratama Niza Angelica Laura Loren Angelin Angelin Angelin Putri Wanda Chichi Nabilah Cahyati Cindy Francesca Cindy Jolinna Debora Ratna Cempaka Delny Delny Desrika Putri Amalia Dinda Nur Aini Ellen Ellen Eren Eren Fakhri Alfitra Finia Novarisy Zultia Friendty Friendty Golan Hasan, Golan Handoko Karjantoro Irgi Prayoga Jackson Jackson Javita javita Jeny Jeny Jeslin Jeslin Jessica Jessica Jesslyn Jesslyn Jhony Susanto Khelly Khelly Krisyadi, Robby Lasma Krisna Monika Leo Fernando Lisa Angelia Lisa Lim Maissy Maissy Mavrict Josephino Muhamad Tuffail Algausy Muhammad Zidane Khairi Nadia Karlina Natalya Natalya Nini Cartina Nurkhalifa Fajriya Putri Hana Khairunnisa Putri Nabila Az-Zahra' Rendi Suriadi Safira Febrina Salinda Salinda Sellya Chandra Serly Serly Shermay Shermay Siska Morales Stella Novianti Suryani Suryani Tommy Frank Gultom Trifni Trifni Twyra Huang Vellia Licca Vivi Marlin Widijaya, Widijaya Winny Winny Yati Yati