Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Haeruddin
Politeknik LP3I Makassar, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Mediating Role of Brand Equity in Viral Marketing, User-Generated Content, and Endorsements toward Brand Loyalty Haeruddin
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.v13i6.4256

Abstract

This study examines how brand equity functions as a mediating mechanism linking viral marketing, user-generated content, and endorsements to brand loyalty. The central aim is to gain a deeper understanding of how digital marketing initiatives cultivate customer loyalty by strengthening perceptions of brand equity. Using a quantitative design and analyzed through Structural Equation Modeling Partial Least Squares (SEM-PLS), data were collected from 554 active social media users in Indonesia. The results reveal that viral marketing, user-generated content, and endorsements each exert a significant positive influence on both brand equity and brand loyalty. Moreover, brand equity is found to mediate these relationships, underscoring its strategic significance as a bridge connecting marketing activities with consumer behavioral outcomes. The findings emphasize that authenticity, consumer engagement, and credible endorsements are critical drivers for building trust and fostering loyalty in the digital environment. This research enriches the current understanding of digital branding dynamics and offers practical insights for marketers in crafting integrated, consumer-oriented strategies that enhance both brand equity and sustained loyalty.
Sharia Financial Accountability in the Property Sector: Implementation of Murabahah and Istishna’ Transactions Indrawan Azis; Haeruddin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4823

Abstract

The growth of the Islamic property industry in Indonesia requires accounting systems that not only comply with financial accounting standards but also align with Sharia principles. The complexity of cash and credit-based home sales transactions places accounting systems as a crucial instrument in ensuring transparency, accountability, and Sharia contract compliance. This study aims to examine the implementation of accounting systems for cash and credit home sales in Islamic property companies, focusing on revenue recognition, contract conformity, and internal control mechanisms. A qualitative case study approach was employed through in-depth interviews, observation, and document analysis. The findings reveal that the company has applied Sharia principles in determining cost structures, profit margins, and contract documentation. However, technical limitations persist, particularly the absence of formal written accounting policies and the lack of digitally integrated accounting systems. These findings emphasize the importance of standardized accounting policies, strengthened accounting information systems, and improved internal controls to support consistent and reliable Sharia-based accounting practices. This study contributes theoretically to Sharia accounting literature in the property sector and practically offers strategic recommendations for developers to enhance the quality of Sharia-based financial reporting.
Co-Authors Indrawan Azis