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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Melina Vaniatan
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Economics, Econometrics & Finance Environmental Science

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DAMPAK STRATEGIC POSITIONING PADA KEPUTUSAN PEMBELIAN: OPTIMALISASI KUALITAS ATAU KOMPROMI BIAYA DI ERA DIGITAL? Ghina Saumalia; Melina Vaniatan; Naqiyyah Auryn Syahla Maladi; Deta Trinalti Oktavia
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i9.12720

Abstract

Strategic positioning is the determination of a company's position in the market to influence consumer purchasing decisions, either through optimizing product quality or compromising costs. This study aims to explore the impact of strategic positioning on consumer purchasing decisions in the digital era, focusing on the role of innovation, digital technology, and understanding consumer needs as key factors in achieving competitive advantage. The results of the study indicate that the right positioning strategy, such as emphasizing product quality or comparison with competitors, can shape positive consumer perceptions. However, excessive cost leadership strategies can damage brand image if not managed properly. This study provides insight for companies to balance quality and price in designing an effective positioning strategy.
TEKNOLOGI BLOCKCHAIN PADA AUDIT FORENSIK: SOLUSI MENGATASI ANONIMITAS ATAU MENJADI TANTANGAN TEKNIS YANG SULIT DIIMPLEMENTASIKAN? Melina Vaniatan; Rina Tjandrakirana DP
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i10.12762

Abstract

Blockchain technology plays a pivotal role in forensic auditing by providing immutable and transparent records, thereby enhancing the detection and prevention of fraudulent activities. This study aims to identify the role and effectiveness of forensic audits in detecting suspicious transactions within the crypto ecosystem and to analyze the technical and regulatory challenges encountered during the implementation of forensic audits on crypto transactions. Employing a Systematic Literature Review (SLR) methodology, the research synthesizes findings from 30 prior studies sourced from Scopus, DOAJ, SINTA, SJR, CROSSREF, and Google Scholar. The results indicate that blockchain's transparency and immutability can bolster data integrity in forensic audits. However, without a comprehensive approach, the inherent anonymity of blockchain will continue to pose substantial obstacles in forensic audits within the financial and crypto sectors. Therefore, while blockchain holds significant potential to enhance audit efficiency and reliability, overcoming technical and regulatory hurdles is essential to fully leverage its benefits in forensic contexts.
Co-Authors Deta Trinalti Oktavia Ghina Saumalia Naqiyyah Auryn Syahla Maladi Rina Tjandrakirana DP