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All Journal Nomico Innovation Business Management and Accounting Journal
Dini Fitriani
Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Economics, Econometrics & Finance

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The Influence of Sustainability-Driven Budgeting on Operational Efficiency and Competitive Advantage Eko Wiji Pamungkas; Dini Fitriani
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/929f1p47

Abstract

Global pressure for sustainable business practices has encouraged firms to integrate sustainability principles into their budgeting systems as part of strategic management. Sustainability-driven budgeting is increasingly viewed not merely as a compliance mechanism, but as a potential driver of operational efficiency and competitive advantage. This study aims to examine the effect of sustainability-driven budgeting on operational efficiency and competitive advantage, as well as to test the mediating role of operational efficiency in this relationship. A quantitative explanatory survey design was employed. Data were collected from 210 managerial respondents directly involved in budgeting and strategic decision-making processes and analyzed using Partial Least Squares Structural Equation Modeling. The results reveal that sustainability-driven budgeting has a positive and significant effect on operational efficiency. Operational efficiency, in turn, significantly influences competitive advantage. Mediation analysis confirms that operational efficiency partially mediates the relationship between sustainability-driven budgeting and competitive advantage. These findings indicate that sustainability-oriented budgeting practices can generate strategic value by enhancing internal efficiency while strengthening firms’ long-term competitive positioning. This study contributes to the literature on business sustainability by highlighting budgeting as a core managerial mechanism and offers practical insights for managers in designing performance-oriented and sustainability-based budgeting policies.
Students Decide to Buy Products According to Their Needs on Online Shopping Applications Indri Putri Utami; Dini Fitriani; Nur Izzati
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.006

Abstract

This study has the aim of knowing (1) whether there is an effect of product quality on purchasing decisions through the shopee marketplace. (2) whether there is an influence of trust on purchasing decisions through the Shopee marketplace. (3) is there an influence of product quality and trust on purchasing decisions through the shopee marketplace. The data source in this study was obtained from a questionnaire (primary) distributed to respondents. The research sample amounted to 91 people. The data that has been collected, processed and analyzed using smartpls 3.0 tools through a series of tests, namely descriptive statistics, measurement model / outer model (validity test, reliability test and multicollinearity test), structural model / inner model (r square, q square predictive relevance) and hypothesis testing. The results showed that partially the two independent variables, namely product quality and trust, had an effect on the dependent variable, namely purchasing decisions. And simultaneously product quality and trust affect purchasing decisions.
Co-Authors Indri Putri Utami Nur Izzati Pamungkas, Eko Wiji