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All Journal Journal of Innovative and Creativity Jurnal Strategi Bisnis Teknologi Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Saras Meilia Puspitasari
Institut Agama Islam Pemalang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Brand Experience, Brand Reputation dan Brand Engagement terhadap Brand Loyalty melalui Brand Trust sebagai Variabel Mediasi Pada PT. BPR BKK Taman Diah Wuriah Ningsih; Saras Meilia Puspitasari
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2025): December (In Press)
Publisher : PT Syamilah Literasi Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Brand Experience, Brand Reputation, dan Brand Engagement terhadap Brand Loyalty dengan Brand Trust sebagai variabel mediasi pada nasabah PT. BPR BKK Taman Cabang Pasar Banjardawa Pemalang. Menggunakan metode kuantitatif dengan teknik purposive dan accidental sampling, data dikumpulkan dari 100 responden dan dianalisis menggunakan uji asumsi klasik, uji t, analisis linear berganda, serta uji Sobel. Hasil uji instrumen menunjukkan bahwa seluruh item pernyataan valid dan reliabel (koefisien Cronbach’s Alpha > 0,60). Temuan penelitian secara parsial membuktikan bahwa Brand Experience (t hitung 2,583), Brand Reputation (t hitung 3,171), Brand Engagement (t hitung 4,361), dan Brand Trust (t hitung 3,824) berpengaruh signifikan terhadap Brand Loyalty (di mana t hitung > t tabel 1,984). Selain itu, hasil uji Sobel mengonfirmasi bahwa Brand Trust secara signifikan mampu memediasi pengaruh Brand Experience (t hitung 5,096), Brand Reputation (t hitung 4,468), dan Brand Engagement (t hitung 5,343) terhadap Brand Loyalty. Secara keseluruhan, penelitian ini menegaskan peran krusial kepercayaan merek dalam memperkuat loyalitas nasabah melalui pengalaman, reputasi, dan keterlibatan merek yang positif.
Dilema Pajak dan Zakat Korporasi Syariah: Analisis Dampak Beban Finansial Ganda terhadap Kepatuhan Fiskal Emiten di Indeks Saham Syariah Indonesia (ISSI) Saras Meilia Puspitasari; Hartoyo Hartoyo
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12217

Abstract

Entitas bisnis syariah di Indonesia menghadapi dilema akibat tumpang tindih kewajiban hukum positif membayar pajak negara (siyasah maliyah) dan kewajiban moral-keagamaan menunaikan zakat korporasi (fiqih muamalah) yang memicu fenomena Beban Finansial Ganda (dual obligation burden). Penelitian ini bertujuan menguji dan menganalisis dampak Beban Finansial Ganda (BURDEN) terhadap Kepatuhan Fiskal yang diproyeksikan melalui Cash Effective Tax Rate (CETR) pada emiten di Indeks Saham Syariah Indonesia (ISSI), dengan menyertakan Ukuran Perusahaan (SIZE), Profitabilitas (ROA), dan Leverage (DAR) sebagai variabel kontrol. Menggunakan pendekatan kuantitatif metode estimasi regresi linear berganda Ordinary Least Squares (OLS), sampel dipilih melalui purposive sampling hingga menghasilkan 88 emiten non-keuangan aktif di ISSI sepanjang tahun akuntansi 2025, yang diolah menggunakan EViews. Hasil pengujian empiris menunjukkan bahwa BURDEN berpengaruh negatif dan signifikan terhadap CETR. Temuan ini mengindikasikan bahwa semakin tinggi beban kumulatif pajak dan zakat, semakin besar kecenderungan manajemen melakukan tindakan penghindaran pajak (tax avoidance) guna mengamankan likuiditas arus kas. Untuk variabel kontrol, ROA berpengaruh positif signifikan, DAR berpengaruh negatif signifikan, sedangkan SIZE tidak berpengaruh signifikan terhadap kepatuhan fiskal. Secara teoritis, studi ini memperkuat argumen Teori Agensi dalam ekosistem pasar modal syariah, dimana ketatnya likuiditas mendorong tindakan oportunistik defensif oleh manajer. Secara praktis, studi ini merekomendasikan urgensi rekonstruksi kebijakan fiskal di Indonesia dari sistem zakat sebagai pengurang penghasilan bruto (tax-deductible expense) menuju sistem kredit pajak langsung (tax credit) untuk memitigasi adh-dharar (kesulitan finansial berlebih) bagi korporasi syariah.
Lean Management Practices and Process Integration in Improving Operational Performance through Continuous Improvement Capability in Manufacturing Industries Hayatul Khairul Rahmat; Saras Meilia Puspitasari; Syamsurizal Syamsurizal
Jurnal Kewirausahaan Cerdas dan Digital Vol. 3 No. 2 (2026): April: Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v3i2.1628

Abstract

The increasing integration of digital technologies into manufacturing operations has created new opportunities to strengthen lean practices, process coordination, and operational performance. This study examines the effects of digital-enabled lean management and process integration on operational performance through the mediating role of continuous improvement capability in manufacturing firms. A quantitative explanatory approach was employed, with data collected from managers, supervisors, and operational employees who possess relevant knowledge of manufacturing processes. Respondents were selected using purposive sampling, and data were gathered through a structured five-point Likert-scale questionnaire. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that digital-enabled lean management and process integration positively influence continuous improvement capability and operational performance. Continuous improvement capability also demonstrates a significant positive effect on operational performance and partially mediates both relationships. Process integration shows a particularly strong contribution to strengthening continuous improvement capability. These findings emphasize that sustainable operational performance depends on aligning digital technologies, lean practices, integrated processes, and continuous improvement routines. The study provides managerial implications for developing data-supported, integrated, and improvement-oriented manufacturing operations.
Integrating Artificial Intelligence into Digital Marketing Strategies to Enhance Customer Personalization, Brand Trust, and Repurchase Intention Dzulhijjah Yetti; Saras Meilia Puspitasari; Franky Okto Bernando
Jurnal Strategi Bisnis Teknologi Vol. 3 No. 2 (2026): Mei: Jurnal Strategi Bisnis Teknologi (JUSBIT)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jusbit.v3i2.1625

Abstract

The increasing adoption of artificial intelligence has transformed digital marketing by enabling automated interaction, customer-data analysis, predictive recommendations, and personalized communication. This study examines the effects of AI integration on customer personalization, brand trust, and repurchase intention, including the sequential mediating roles of personalization and trust. A quantitative explanatory design was employed involving 200 consumers who had interacted with AI-supported digital marketing features, including chatbots, personalized advertisements, automated recommendations, and predictive offers. Respondents were selected through purposive sampling, and data were collected using a five-point Likert-scale questionnaire. The measurement and structural models were evaluated using partial least squares structural equation modeling with bootstrapping. The findings demonstrate that AI integration positively influences customer personalization and directly increases repurchase intention. Customer personalization significantly strengthens brand trust, while brand trust positively affects customers’ intention to purchase again. The sequential mediation analysis further confirms that AI integration increases repurchase intention partly by creating relevant personalized experiences that subsequently develop customer confidence in the brand. These results indicate that technological sophistication alone is insufficient to maintain customer relationships. Businesses should combine AI capabilities with transparent data practices, secure information management, accurate personalization, and customer-oriented communication. Such an approach enables firms to improve digital marketing effectiveness while building trustworthy relationships that support sustainable customer retention and repeat purchasing.
Co-Authors Diah Wuriah Ningsih Dzulhijjah Yetti Franky Okto Bernando Hartoyo Hartoyo Hayatul Khairul Rahmat Syamsurizal