Implementasi Manajemen & Kewirausahaan
Vol 6 No 2 (2026): IMKA JOURNAL

Does AI-Driven marketing improve SMEs’ financial outcomes? Evidence from servitization and celebrity endorsement

Khamdan Suriyok (Program Doktor Ilmu Akuntansi, Universitas Surabaya, Indonesia
dan Institut Teknologi dan Bisnis Yadika Pasuruan, Indonesia)

Ach Maulidi (Department of Accounting, Universitas Surabaya, Indonesia)



Article Info

Publish Date
01 Aug 2026

Abstract

Artificial intelligence has become an important tool in marketing. However, many businesses still question how it improves financial results. There is a need to understand whether AI marketing directly increases financial performance or whether it works through other strategic paths. This study aims to examine the relationship between AI marketing and financial performance, with a focus on the roles of servitization and celebrity endorsement. This research uses a quantitative design with purposive sampling and data were collected through a survey distributed to consumers of micro-sized enterprises, particularly operated in food and beverage sectors. The results show that AI marketing does not have a direct effect on financial performance. However, AI marketing has a strong positive effect on servitization, which then improves financial performance. This means servitization plays a mediating role. Celebrity endorsement has a positive effect on financial performance, yet it does not mediate the relationship between AI marketing and financial performance. The main contribution of this study is the explanation that AI marketing improves financial outcomes through service transformation rather than through symbolic promotion. The findings offer useful insights for managers who plan to invest in AI-based marketing strategies.

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Journal Info

Abbrev

manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The IMKA provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for ...