Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Vol. 3 No. 10 (2026): JESOCIN - October

Contribution Margin Discipline in Digital Promotions for MSMEs

Angling Sugiatna (Universitas Teknologi Bandung)
Ijang Faisal (Universitas Muhammadiyah Bandung)



Article Info

Publish Date
02 Oct 2026

Abstract

Digital promotions can increase recorded sales while reducing the cash available to finance operations. This conceptual article develops an evaluation framework that separates order contribution, campaign expenditure, incremental demand, and settlement timing. The proposed unit of analysis is a campaign cohort with traceable orders, returns, variable costs, and customer follow-up. Selected institutional sources provide contextual foundations; the framework itself is developed through analytical reasoning and hypothetical illustrations. It is neither a systematic review nor an empirical investigation. The analysis shows why positive order margins may coexist with a campaign deficit, why contribution differs from cash availability, and why repeat-purchase assumptions require comparable observation windows. Three propositions connect contribution information to campaign selection, cash-based spending limits to liquidity exposure, and customer-cohort evidence to acquisition-cost evaluation. Operational definitions, a reconciliation worksheet, sensitivity checks, and a prospective research design are proposed. The contribution is a testable decision architecture, rather than an estimate of profitability improvement. Application in West Java requires transaction-level validation and explicit treatment of attribution, incomplete returns, shared costs, and the opportunity cost of restricted marketing experimentation.

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Journal Info

Abbrev

jesocin

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

JESOCIN as a dynamic journal in the field of "Journal of Economics, Accounting, Business, Management, Engineering and Society", is proud to accept submissions of articles relevant to such a broad scope of research. We invite researchers, academics, and practitioners to contribute with their original ...