Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting JABI (Journal of Accounting and Business Issues)
Sulis Setiawati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE RIGHT STRATEGY FOR ADAPTING TRADITIONAL RETAIL BUSINESS IN THE DIGITAL ERA: A CASE STUDY OF BU YUNI'S SNACK SHOP USING THE BUSINESS MODEL CANVAS APPROACH: Array Sulis Setiawati; Siti Amelia Novita Sari
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 02 (2025): Vol 4 No 02 (2025)
Publisher : STIESA Press

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Abstract

The traditional retail industry, especially Indonesia's small local stores (warung), has been greatly disrupted by the quick development of digital technology. In order to stay competitive in the digital age, this study is to assess Warung Jajan Bu Yuni's current business model using the Business Model Canvas (BMC) framework and determine suitable adaptation methods. In-depth interviews with the owner were used to gather data for a single case study using a qualitative descriptive approach. The results show that the company continues to run conventionally, without the use of digital technologies, depending on direct sales and personal connections with local clients. To adapt to shifting consumer behavior, a number of crucial BMC components—including channels, customer connections, value propositions, income sources, and partnerships—need to be modified. The suggested adaptation tactics include partnering with local communities, providing basic delivery services, and promoting using WhatsApp Stories. Traditional retailers can become part of the digital ecosystem without losing their social and cultural identity thanks to these gradual and context-based adjustments
Strengthening Firm Value through ESG Assurance, Internal Audit, and Enterprise Risk Management: Asessing Audit Quality as Potential Boundary Condition Icih; Sulis Setiawati; Norhanizah Johari; Sri Mulyati
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1072

Abstract

Purpose – This study examined the influence of ESG assurance, internal audit and  enterprise risk management on firm value and analyzed the role of audit quality as a moderating variable. The study was conducted on basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, using agency theory and signaling theory. Design/methodology/approach – The research employed a quantitative method. The sample was selected using purposive sampling within the basic materials sector. Firm value was measured using Tobin's Q, ESG assurance was measured using the existence of external assurance, internal audit implementation was proxied by its implementation indicators, ERM was measured using a strategy-based and operations-based index, and audit quality was measured using the reputation of the Public Accounting Firm. Data were analyzed using moderated regression analysis (MRA). Finding/Results – The F-test results demonstrate that the regression model is overall statistically significant in explaining firm value. Individually, however, only internal audit implementation exerts a significant positive effect on firm value, whereas ESG assurance and ERM do not exhibit partial significance. This indicates that the simultaneous significance of the model is primarily driven by the robust individual contribution of internal audit practices. Originality/Value – This study contributes to the governance and sustainability literature by providing evidence from the basic materials sector, a high-risk and capital-intensive industry. The findings highlight the importance of internal audit implementation as a governance mechanism that is directly valued by investors, while ESG assurance and ERM appear to have limited individual relevance in market valuation. The results also suggest that governance mechanisms may be more effective when implemented collectively rather than separately. Practical implications emphasize the need for stronger integration between internal audit, risk management, and sustainability practices, while regulators may consider enhancing ESG reporting standards to improve transparency and comparability.
Co-Authors Icih Norhanizah Johari Siti Amelia Novita Sari Sri Mulyati