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All Journal Juara: Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat Widya Wiwaha
Kasih, Annisa Tiara
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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MARKETING 4.0: FASHION MARKETING Wikaningtyas, Suci Utami; Kasih, Annisa Tiara; Anjari, Tiyas; Maliki, Zidan; Khabibah, Yuliyani; Setia, Muda; Yulianto, Prafidhya Dwi; Zulkifli, Zulkifli
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

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Abstract

Jumlah UMKM di Kota Yogyakarta meningkat pesat, hal ini memberikan manfaat pada perekonomian baik bagi oelaku usaha, pemerintah, dan masyarakat, tetapi tingkat persaingan menjadi sangat ketat. Yuniq Collection sebagai UMKM yang bergerak di bidang fashion, mengalami ingat penjualan yang fluktuatif, sulit mencapai target. Di tengah perubahan lingkungan yang luar biasa ini, peran strategi pemasaran sangat penting. Pemasaran yang dilakukan Yuniq berada pada marketing 2.0, yang ditunjukkan melalui hasil jawaban kuesioner dengan nilai 4. Padahal saat ini lebih tepat menerapkan marketing 4.0. Maka metode pengadian ini dilakukan dengan wawancara mendalam, pelatihan dan diskusi antara pengabdi dengan pemilik Yuniq Collection. Tolok ukur keberhasilan melalui nilai hasil jawaban kuesioner, 24 item pertanyaan, dengan 6 skala likert. Adapun tujuan pengabdian ini adalah mengukur seberapa tinggi: (1) tingkat pemahaman perkembangan marketing bagi pemilik Yuniq Collection, (2) tingkat pemahaman segmentation, targeting dan positioning usahanya, dan (3) tingkat pemahaman mengenai strategi marketing mix. Hasil jawaban kuesioner menunjukkan peningkatan dari nilai 4 menjadi 5 untuk mengukur tujuan no 1, peningkatan 4 menjadi 6 untuk mengukur tujuan 2 dan 3. Untuk mengimplementasikan marketing 4.0 ini, Yuniq Collection harus menghadapi kendala perubahan teknologi yang sangat pesat dan perubahan selera konsumen, maka konsep lima A bisa diterapkan
Pengaruh Green Accounting dan Sustainability Report Terhadap Return on Assets dengan Mediasi Investasi Lingkungan Kasih, Annisa Tiara; Priyastiwi, Priyastiwi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.10968

Abstract

Environmental sustainability represents a critical dimension in both business operations and societal wellbeing. Raw material companies, whose operations inherently depend on natural resources, are expected to maintain environmental standards in accordance with regulatory frameworks. This study investigates the relationship between sustainability reports and green accounting practices on return on assets, with environmental investment serving as a mediating variable. The research employs quantitative methodologies, focusing on raw goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical framework utilizes multiple linear regression, with sample selection conducted through purposive sampling, yielding 31 companies and 93 combined annual and sustainability reports that met the established criteria. The findings reveal that green accounting shows a significant positive effect on return on assets, while sustainability report has no significant effect on return on assets. Furthermore, environmental investment effectively mediates the relationship between green accounting and return on assets but fails to mediate the connection between sustainability reporting and return on assets. These results suggest that companies aligning their operational capabilities with environmental considerations can indirectly enhance their return on assets performance.
Co-Authors Anjari, Tiyas Khabibah, Yuliyani Maliki, Zidan Priyastiwi, Priyastiwi Setia, Muda Wikaningtyas, Suci Utami Yulianto, Prafidhya Dwi Zulkifli Zulkifli