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TINJAUAN SISTEMATIS TENTANG PENERAPAN PRINSIP ETIKA BISNIS PADA UMKM DI DIGITALISASI Miftahqul Mauliddia Rokhmawati; Ach Fariz Surya Ramadhan; Adi Lukman Hakim; nuning nurna dewi
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132791

Abstract

This research aims to understand the implementation of business ethics in MSMEs in the era of globalization. Micro, Small, and Medium Enterprises (MSMEs) play an important role in every country, including Indonesia, as they drive the economy and contribute to national development in this era of globalization. Based on the research results, many business actors still lack the implementation of business ethics such as honesty, fairness, and responsibility when selling products directly. This study identifies "How Business Ethics Are Implemented in the Digitalization Era." With increasingly advanced technology, business actors should be able to adapt, as technology is one of the methods that can support the development of a business. This can be realized in the form of promotion and sales through social media, as it will be more effective in increasing consumer attraction, and consumers have ample time to learn about products anytime and anywhere. Using a literature approach and secondary data analysis from national reports, this study found that the implementation of ethical principles such as transparency, honesty, and social responsibility positively impacts reputation and consumer loyalty, which ultimately enhances sales performance. The results of this study are expected to serve as a strategic reference for MSME actors in developing sustainable and ethical digital businesses.Keywords: Digitalization, Business Ethics, and SMEs
Gangguan Digital dan Evolusi Budaya Organisasi: Menguraikan Dinamika Teknologi Kerja Jarak Jauh Junita Sari Ismail; Rubah Indah Dermawati; Adi Lukman Hakim; nuning nurna dewi
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132797

Abstract

Organizational culture change has become a critical issue in the digital disruption era, which demands rapid adaptation to new technologies and virtual work patterns. This article reviews literature on how digital transformation drives cultural evolution by integrating two theoretical frameworks: Kotter’s eight-step model (1996) and complexity theory (Stacey, 2000). The hybrid model combines strategic direction (top-down) with adaptive emergence (bottom-up), aligned with Indonesia’s collectivist cultural context. Using a systematic literature review and thematic synthesis of 25 relevant articles, findings reveal that digital-era cultural change is non-linear and emerges through intertwined technological and social interactions. The proposed hybrid model provides a contextualized framework for managing sustainable organizational culture change. Keywords: organizational culture, digital disruption, complexity theory, Kotter model, organizational change
Customer Relationship Management (CRM) Training in Increasing Business Sales During the Covid-19 Pandemic: Customer Relationship Management (CRM) Training in Increasing Business Sales During the Covid-19 Pandemic Adi Lukman Hakim; Mega Barokatul Fajri; Erna Nur Faizah
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.33

Abstract

The Covid-19 pandemic demands that businesses go digital. Not only products must be marketed through technology, but the way of communication with consumers must also be arranged systematically to stabilize income. Among a number of tools designed to answer customer retention demands, CRM software was chosen because this tool can accommodate consumer data, business data, track consumer interactions, and track company prospects. The purpose of this activity is to conduct training and assistance in implementing Customer Relationship Management in increasing sales during the pandemic. This method uses a descriptive qualitative approach with training design in using Customer Relationship Management software. Instruments in the form of learning experience and literature study. This community partnership program involves business start-ups within the Muhammadiyah University of Lamongan, especially students majoring in Accounting and Management. The results of this study indicate that the application of CRM has an effect as an effort to increase business sales during the pandemic with a series of strategic CRM processes, operational CRM, analytical CRM. Essentially, both upper, middle, and even lower customers need good and quality service, it's just that the levels are different. When start-up actors apply the right and good CRM, it will automatically increase customer satisfaction which has an impact on increasing business sales.
DETERMINAN KEPATUHAN AKUNTANSI DALAM RANGKA PENGUATAN AKUNTABILITAS DAN PENINGKATAN KOMPETENSI SUMBER DAYA MANUSIA KOPERASI Rudi Wibowo; Devi Febrianti; Ira Megasyara; Jennifer Farihatul Bait; Adi Lukman Hakim
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1199

Abstract

Koperasi di Indonesia masih mengalami rendahnya kepatuhan akuntansi akibat lemahnya akuntabilitas, keterbatasan kompetensi SDM, serta faktor perilaku seperti persepsi manfaat, norma sosial, dan kontrol perilaku, sehingga diperlukan analisis mendalam untuk memahami determinan kepatuhan akuntansi dalam upaya memperkuat tata kelola dan kualitas SDM koperasi. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, norma sosial, dan kontrol perilaku terhadap kepatuhan akuntansi dalam rangka penguatan akuntabilitas dan peningkatan kompetensi SDM koperasi. Penelitian ini menggunakan metode kuantitatif dan kualitatif dalam menghasilkan outputnya serta penelitian ini mengembangkan metode TPB dalam menganalisis serta mengkonfirmasi hasil penelitiannya. Penelitian ini menggunakan mix methods dengan menggunakan metode kuantitatif dalam menguji hasil penelitian menggunakan alat analisis spss 25 kemudian selanjutnya menggali hasil penelitian dengan metode kualitatif dengan wawancara agar diperoleh hasil penelitian lebih mendalam. Hasil penelitian ini menemukan bahwa persepsi manfaat, norma sosial, dan kontrol perilaku secara signifikan memengaruhi kepatuhan akuntansi, yang pada akhirnya meningkatkan akuntabilitas keuangan dan kompetensi SDM koperasi. Kepatuhan akuntansi koperasi terbukti ditentukan oleh faktor-faktor perilaku sebagaimana dijelaskan dalam Theory of Planned Behavior, yaitu persepsi manfaat, norma sosial, dan kontrol perilaku yang mendorong pengurus untuk melaksanakan pencatatan secara akuntabel. Kepatuhan tersebut tidak hanya memperkuat akuntabilitas organisasi, tetapi juga berkontribusi penting terhadap peningkatan kompetensi SDM koperasi dalam pengelolaan keuangan.
MANAJEMEN SUMBER DAYA MANUSIA HIJAU DAN INOVASI HIJAU DALAM MENINGKATKAN KEBERLANJUTAN BISNIS Erna Nur Faizah; Adi Lukman Hakim; Rizky Wahyudha Rosiawan
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1538

Abstract

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability.
PENGARUH ETIKA PEMASARAN DIGITAL DI KALANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Reni Dwi Saputri; Girindra Satrio Cahyo Pamungkas; Adi Lukman Hakim
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.5592

Abstract

MSMEs now havr many options to expand their market through social media, e-commerce, and other online marketing platforms thanks to advances in digital technology. However, this progress also presents a new challenge: how MSMEs can implament ethics in digital marketing. The purpose of this study is to examine how digital marketing ethics are implemented and how they effect customer trust and the long-term sustainability of the business. Using a Systematic Literature Review (SLR), fifteen national articles published between 2020 and 2025 were analyzed. The findings indicate that low digital literacy, lack of ethical standards, and a lack of human resources continue to hider the implementation of digital ethics in MSMEs. However, it has been shown that ethical marketing practices, such as honesty and transparency, increase customer trust and the company’s reputation. To promote ethical marketing practices, it is crucial to improve digital literacy and create a digital code of ethics. UMKM kini memiliki banyak opsi untuk mengembangkan pasar mereka melalui media sosial, e-commerce, dan platform pemasaran online lainya berkat kemajuan teknologi digital. Namun, kemajuan ini juga menghadirkan masalah baru: bagaimana UMKM dpaat menerapkan etika dalam pemasaran digital, tujuan dari penelitian ini adalah untuk mengkaji bagaimana etika pemasaran digital diterapkan dan bagaimana hal tersebut memengaruhi kepercayaan pelanggan serta keberlanjutan jangka Panjang bisnis. Dengan menggunakan Sistematis Literature Review (SLR) lima belas artikel nasional yang di terbitkan antara tahun 2020 dan 2025 dianalisis. Temuan ini menunjukkan bahwa rendahnya literasi digital, kekurangan standar etika, dan kurangnya sumber daya manusia terus menghambat penerapan etika digital di UMKM. Namun, telah ditunjukan bahwa praktik pemasaran yang etis, seperti kejujuran dan transparansi, meningkatkan kepercayan pelanggan serta reputasi Perusahaan. Untuk mempromosikan praktik pemasaran yang etis, sangat penting untuk meningkatkan literasi digital dan membuat kode etik digital.