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All Journal GEMA EKONOMI Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Journal Of Economic Sciences (Ekuisci)
Elfani Prasetyaningrum, Nurita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Digital Marketing on Accounting Decisions: Implications and Challenges Agus Triono Sudalyo, Ramadhian; Elfani Prasetyaningrum, Nurita
Jurnal Ekuisci Vol 1 No 2 (2023): Vol 1 No 2 November 2023
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i2.99

Abstract

Digital Marketing Digital marketing has become a key pillar of modern business strategy, changing the way companies interact with consumers and creating new opportunities. However, these developments also have significant ramifications in the realm of accounting decisions. This study aims to analyze the influence of digital marketing on accounting decision practices in the context of modern companies.This study uses qualitative and quantitative approaches to collect and analyze data. Data was obtained through a survey of marketing and accounting management from 15 companies in Boyolali Regency that adopted digital marketing strategies. The results of the study show that digital marketing has a significant impact on three main aspects of accounting decisions, namely revenue recognition, advertising spending, and valuation of digital assets. Revenue recognition becomes more complex due to variations in revenue recognition from e-commerce transactions, online promotions, and affiliate programs. Fluctuating advertising spending in a digital environment requires more adaptive methods of managing costs. Valuation of digital assets such as copyrights and websites faces challenges in assessing fair value which is more dynamic. The impact of digital marketing on accounting decisions creates challenges and opportunities as the business paradigm changes. This research provides important insights for companies in optimizing accounting decision making in the ever-evolving digital era.
PERAN ANALISIS COST-VOLUME-PROFIT DALAM PERENCANAAN STRATEGIS START-UP TECHNOPRENEUR (STUDI KASUS PADA INDUSTRI TEKNOLOGI INFORMASI) Rama, Ramadhian Agus Triono Sudalyo; Elfani Prasetyaningrum, Nurita
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

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Abstract

Penelitian ini bertujuan untuk menganalisis peran analisis cost-volume-profit (CVP) dalam perencanaan strategis bagi start-up technopreneur di industri teknologi informasi. Melalui pendekatan kualitatif dengan studi kasus pada 25 perusahaan start-up technopreneur di Yogyakarta, penelitian ini menggali pengalaman dan perspektif para technopreneur dalam menggunakan analisis CVP sebagai alat perencanaan strategis. Hasil penelitian menunjukkan bahwa analisis CVP memainkan peran penting dalam perencanaan strategis start-up technopreneur, memberikan informasi kritis untuk menentukan harga produk, mengoptimalkan bauran produk, mengelola biaya dengan lebih efektif, serta memfasilitasi perencanaan kapasitas produksi dan penentuan target penjualan. Temuan ini sejalan dengan teori-teori yang dirujuk, seperti Teori Perencanaan Strategis, Teori Analisis CVP, Teori Entrepreneurship dan Technopreneur, serta Teori Industri Teknologi Informasi. Hasil penelitian juga konsisten dengan literature review dari penelitian terdahulu yang menekankan pentingnya mengintegrasikan analisis CVP dalam perencanaan strategis dan pengambilan keputusan bagi perusahaan teknologi. Meskipun demikian, sebagian responden menghadapi tantangan dalam implementasi analisis CVP, seperti kesulitan dalam memisahkan biaya tetap dan biaya variabel secara akurat, keterbatasan data historis dan proyeksi, serta kurangnya pemahaman dan keahlian dari tim manajemen. Berdasarkan temuan penelitian, start-up technopreneur disarankan untuk mengintegrasikan analisis CVP secara lebih efektif dalam proses perencanaan strategisnya dengan meningkatkan pemahaman tim manajemen, mengembangkan sistem pencatatan biaya yang akurat, dan memanfaatkan alat-alat analisis CVP yang tersedia.
Radio Broadcasting Innovation Management, Digital Technology Enhances Excellence Radio Business Performance Elfani Prasetyaningrum, Nurita; Agus Triono Sudalyo, Ramadhian; Kusanti, Jani
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Development is carried out by mapping based on the potential of each district. However, the potential of its natural resources has not been optimally explored for industrial opportunities due to the absence of supporting maintenance. The results show that most of the potential is in its natural resources. Market opportunities usually meet the interests of individuals, such as brokers who create the largest profit margins. On the other hand, the craft community collects very minimal profits. In fact, human resources have enormous potential but become a problem when there is no regeneration of the younger generation. In addition, corporate institutional factors are needed to increase the potential bargaining position of the d
Co-Authors Jani Kusanti