Darmiono Darmiono
Akademi Ketatalaksanaan Pelayaran Niaga Bahtera

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analysis of the Relationship Between E-Commerce Business and Technology-Based Accounting Information Systems with Company Audit Needs Darmiono Darmiono; Rina Pratiwi
West Science Information System and Technology Vol. 2 No. 01 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i01.815

Abstract

This study explores the relationship between E-commerce business operations, Technology-Based Accounting Information Systems (AIS) adoption, and corporate audit needs through a quantitative analysis approach. Drawing on data collected from 234 participants representing E-commerce firms and audit professionals, the study employs Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among key variables. The findings reveal significant positive associations between E-commerce characteristics and Technology-Based AIS adoption, as well as between Technology-Based AIS adoption and corporate audit needs. Furthermore, mediation analysis demonstrates that Technology-Based AIS adoption partially mediates the relationship between E-commerce characteristics and corporate audit needs. Additionally, moderation analysis indicates that firm size and industry type moderate these relationships, with larger firms and those in technology-intensive industries exhibiting stronger associations. These findings underscore the importance of technological innovation and organizational context in shaping audit readiness and effectiveness within E-commerce environments.
The Influence of Personal Branding, Influencer Endorsement, and Customer Engagement on Brand Affinity in the Cosmetics Industry in Indonesia Frans Sudirjo; Darmiono Darmiono; Muhamad Ammar Muhtadi
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.825

Abstract

This quantitative study explores the influence of personal branding, influencer endorsement, and customer engagement on brand affinity within the cosmetics industry in Indonesia. A sample of 176 cosmetic consumers was surveyed, and data were analyzed using structural equation modeling (SEM) with partial least squares (PLS) path analysis. The findings reveal significant positive relationships between personal branding, influencer endorsement, customer engagement, and brand affinity. Specifically, personal branding and influencer endorsement were found to have strong positive effects on brand affinity, highlighting the importance of cultivating a distinct brand identity and leveraging influencer partnerships to resonate with consumers. Additionally, customer engagement emerged as a critical determinant of brand affinity, underscoring the value of fostering meaningful interactions and experiences with consumers. These findings provide valuable insights for cosmetic brands seeking to enhance consumer perceptions and behaviors, drive brand loyalty, and achieve long-term success in the Indonesian market.