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Mengapa Konsumen Bertahan? Minat Beli dan Loyalitas terhadap Produk Skincare Lokal Ni Putu Ari Krismajayanti; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ida Ayu Putu Megawati
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 2 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i2.936

Abstract

The local skincare industry in Indonesia has experienced rapid growth alongside increasing public awareness of skin health and personal appearance. Although the level of local skincare product usage is relatively high, this phenomenon is not always accompanied by the formation of strong consumer loyalty toward specific brands. This study aims to analyze consumer purchase intention and loyalty toward local skincare products, as well as to identify the factors influencing the development of such loyalty.This research adopts a qualitative approach using in-depth interviews with eight informants who are users of local skincare products in Denpasar City. The data were analyzed through processes of data reduction, data display, and conclusion drawing in order to obtain a comprehensive understanding of consumer behavior.The findings indicate that consumer beliefs regarding product safety, suitability for skin type, perceived benefits, affordable pricing, and ease of access are the primary factors driving purchase intention toward local skincare products. Beliefs formed through positive usage experiences play a crucial role in encouraging repeat purchases and fostering consumer loyalty. These findings emphasize that loyalty toward local skincare brands is not solely determined by product quality, but is also shaped by perceptions of safety, relevance to local needs, and consistent usage experiences. This study is expected to contribute to the development of consumer behavior research and to serve as a strategic reference for stakeholders in the local skincare industry.
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi Ni Putu Agustin Prastika Dewi; Putu Putri Prawitasari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/fdq4n666

Abstract

This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
Co-Authors Anak Agung Ayu Intan Puspadewi Anak Agung Gde Putra Pemayun Christina Ayu Maha Dewi Damiana Sevanya Saputri Dewiningrat, Ayu Indira Dhea Fitrisia Eldamaris Sutrisno Ghalda Syadza Rafa Nafisah I G. A. Desy Arlita I Gusti Agung Ayu Devi Maha Sawitri I Ketut Raka Saputra I Made Bhasudewa Krisna Narotama Pande Ida Ayu Putu Megawati Kadek Adyatna Wedananta Kadek Dinda Juliamita Kesuma Made Ratih Nurmala Sari Made Ratih Nurmalasari Ni Ketut Ari Kesuma Dewi Ni Luh Pertamawati Ni Luh Putu Sariani Ni Made Intan Kusumasari Ni Nengah Rupadi Kertiriasih Ni Putu Agustin Prastika Dewi Ni Putu Ari Krismajayanti Ni Putu Budiadnyani Ni Putu Irmayanti Putu Agus Perinanta Putra Putu Pande R. Aprilyani Dewi Tiara Carina