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All Journal Jurnal Riset Akuntansi dan Keuangan Reviu Akuntansi, Manajemen, dan Bisnis Cerdika: Jurnal Ilmiah Indonesia Indonesia Auditing Research Journal Jurnal Riset Akuntansi Soedirman Indo-Fintech Intellectuals: Journal of Economics and Business Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Pentiana, Destia
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Penerapan Digital Marketing, Kemudahan Digital Payment, dan Manajemen Keuangan terhadap Kinerja Keuangan UMKM di Kemiling Kota Bandar Lampung Muna, Rif'atul; Ridwansyah, Eksa; Pentiana, Destia; Damayanti, Damayanti
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19666

Abstract

This study aims to analyze the influence of digital marketing implementation, ease of digital payment, and financial management on the financial performance of MSMEs in Kemiling, Bandar Lampung. Using a quantitative approach, primary data were collected through questionnaires from 120 MSME respondents selected via purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that while digital marketing has a negative and non-significant effect, both digital payment and financial management significantly and positively influence MSME financial performance. Simultaneously, all three variables contribute to enhancing the competitiveness and sustainability of MSMEs in the digital era. This study underscores the importance of optimizing digital technology adoption balanced with prudent financial management to improve MSME financial outcomes.
Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 Santoso, Izza Maulida; Nurmala, Nurmala; Pentiana, Destia; Syahrial, Muhammad
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.624

Abstract

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
Determinants of Shopee Customer Satisfaction: Price, Product Quality, and Service Quality Epferiyansah, Adit; Pentiana, Destia; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5312

Abstract

Purpose: This study aims to analyze the influence of price, product quality, and service quality on consumer satisfaction with Shopee among Accounting students at Politeknik Negeri Lampung. Methodology/approach: A quantitative approach was employed using a survey questionnaire distributed to 100 respondents. Data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination through IBM SPSS Statistics 26. Validity and reliability tests were conducted, and outliers were removed, resulting in 94 valid respondents. Results/findings: The results indicate that product quality (beta = 0.646, p-value = 0.000) and service quality (beta = 0.557, p-value = 0.000) have a significant positive effect on consumer satisfaction, while price (beta = 0.153, p-value = 0.239) does not show a significant influence. The regression model is significant simultaneously (F = 37.041, p-value = 0.000) with an adjusted R-squared of 0.538, indicating that 53.8 percent of the variance in consumer satisfaction is explained by the independent variables. Conclutions: Product quality and service quality are the primary drivers of consumer satisfaction in e-commerce platforms. Limitations: The sample is limited to one study program and institution, and the quantitative design limits in-depth exploration of subjective reasons. Contributions: This research provides empirical evidence on youth consumer behavior in digital marketplaces within a regional context in Sumatra, Indonesia, and supports the application of Expectation Confirmation Theory in e-commerce settings.
Co-Authors Alfani, Ulin Nuha anggraini, Depita Christina Sinaga, Klemensia Erna Damayanti Damayanti Damayanti Dewi, Anita Kusuma Epferiyansah, Adit Fajri, M Rizki Fajri, M. Rizki Farah Sabila, Rezika Fitri Mareta, Fitri Indriyani Indriyani Indriyani Kurniawan, Umarudin Lestari, Putri Puji Maryani Maryani Muhammad Syahrial Muhammad Syahrial Muna, Rif'atul Ningsih, Tri Kesuma Setya Nuha Alfani, Ulin Nurmala Nurmala Nurmala Putri Asri, Azmi Rahmadianti, Syahra Surya Rahmatullah, Rizky Ramadhani, Amanda Ridwansyah, Eksa Rusmianto Rusmianto, Rusmanto Rusmianto, Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Suffah, Faila Yusri, Amrina