Agussalim M
Universitas Ekasakti Padang

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Sharia-Based Accounting Information System in the Development of Integrated Cooperatives Evi Maulida Yanti; Agussalim M; Cut Yusnidar; Syamsul Akmar
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4273

Abstract

This research is quantitative research that focuses on Sharia Cooperatives in Aceh Province. Data was collected using primary data on 136 sharia cooperatives. Each sharia cooperative office selected 3 people as correspondents, out of a total of only 300 correspondents who returned complete questionnaires. The results of the research show that the accounting information system influences cooperative performance, cooperative growth influences cooperative performance, accounting information systems influence Islamic social capital, cooperative growth influences Islamic social capital, Islamic social capital influences cooperative performance, Islamic social capital mediates the influence of the system. Accounting information on cooperative performance and Islamic social capital mediate the influence of cooperative growth on cooperative performance. It can be concluded that in building cooperative performance, a good accounting information system and adequate social capital are needed, apart from that it functions to ensure the accuracy of the accounting information system and social capital that is run
Customer Satisfaction Mediates the Influence of Content Marketing and Electronic Word of Mouth (e-WOM) on Muslim Fashion Customer Loyalty Dewi Fadila; Andi Syahrum Makkurade; Agussalim M; Chintia Romadayanti; Ahmad Fadli Saputra; Nurlina Nurlina; Evi Maulida Yanti; Vivin Wulandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 2 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/tt2v1565

Abstract

This study aims to analyze the role of customer satisfaction in mediating the effects of content marketing and electronic word of mouth (e-WOM) on customer loyalty in the Muslim fashion industry. This study employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 300 Muslim fashion consumers who had purchased Muslim fashion products online. The results show that content marketing and e-WOM have positive and significant effects on customer satisfaction and customer loyalty, while customer satisfaction has a positive and significant effect on customer loyalty. Among the direct relationships examined, customer satisfaction has the strongest effect on customer loyalty. The mediation analysis confirms that customer satisfaction partially mediates the effects of content marketing and e-WOM on customer loyalty, indicating that both digital marketing variables influence loyalty through customer satisfaction while retaining significant direct effects on loyalty. Thus, customer satisfaction functions as an internal evaluative mechanism that strengthens the effects of digital marketing stimuli on loyalty rather than replacing their direct effects. Theoretically, this study contributes to the Stimulus–Organism–Response (SOR) theory by positioning content marketing and e-WOM as Stimuli (S), customer satisfaction as the Organism (O) representing consumers’ internal evaluative process, and customer loyalty as the Response (R). This study extends the application of SOR theory in the Muslim fashion context by demonstrating that customer satisfaction serves as a mediating mechanism linking digital marketing stimuli to customer loyalty while the direct effects of these stimuli on loyalty remain significant. Practically, the findings highlight the importance of integrating informative and authentic digital marketing with satisfying product and service experiences to strengthen sustainable customer loyalty.