Lana Sularto
Universitas Gunadarma, Indonesia

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The Impact of AI Personalization on User Satisfaction and Usage Intention in B2B Agricultural E-Platforms Lana Sularto; Sri Hermawati; Rina Sugiarti; Dewi A. R.; Ira Phajar Lestari; Herik Sugeru
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4211

Abstract

The rapid growth of agribusiness e-commerce platforms has highlighted the importance of user satisfaction and continued use for their success. This study aimed to evaluate user satisfaction and usage intention, focusing on key factors influencing user behavior. A quantitative approach was employed, collecting data from 200 respondents using a 5-point Likert scale questionnaire. The analysis used multiple linear regression to assess the impact of content, accuracy, format, ease of use, and timeliness on satisfaction, and partial least squares structural equation modeling to examine relationships involving artificial intelligence personalization, content quality, system quality, usability, satisfaction, and usage intention. The findings showed that content, accuracy, and timeliness strongly drive satisfaction, while ease of use and format revealed interface challenges. Artificial intelligence personalization, content quality, and system quality significantly influenced satisfaction and usage intention, but usability had no direct effect on usage intention. satisfaction mediated the effects of artificial intelligence personalization and system quality on usage intention. This study concludes that improving interface design and enhancing personalized, reliable systems can boost user satisfaction and retention, offering valuable insights for agribusiness e-commerce platforms to optimize user experience and support sustainable growth.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Eko Cahyo Mayndarto; Olinda da Cruz Alves; Lana Sularto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.