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Fokus Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 422 Documents
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The Influence of Content Marketing, Delivery Services, and Product Variety on Purchase Decisions at Yan Farm Sheep Farm lustono, Lustono; Adi, Muhammad Aldiansyah; Maesaroh, Siti; Suryani, Ratna
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.181-192

Abstract

This study aims to analyze the influence of content marketing, delivery orders, and product variation on consumer purchase decisions at Yan Farm Sheep Farm. The development of technology and the increasing digital activities provide opportunities for livestock business actors to market their products more effectively. Attractive content marketing, an efficient ordering system, and product diversity are important factors in attracting consumer interest. The research method used is quantitative with a descriptive and associative approach. Data is obtained through the distribution of questionnaires to respondents who are consumers of Yan Farm Sheep Farm. The analysis technique used is multiple linear regression analysis to examine the influence of each independent variable on the dependent variable. Research results show that content marketing, delivery order, and product variations both partially and simultaneously have a significant effect on purchasing decisions. Among the three variables, content marketing has the most dominant influence. These findings provide important implications for the marketing strategy of Yan Farm Sheep Farming to focus more on improving the quality of digital content and ordering services.
The Role of Sustainability Accounting in Mediating and Moderating the Influence of Digital Competence, ESG Understanding, and Green Accounting on Auditor Performance Adhi, Daniel Kartika; Paramita, Patricia Dhiana; Wahyuningsih, Panca; Harminingtyas, Rudika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.199-214

Abstract

This study aims to examine the relationships among digital competence, ESG understanding, and green accounting with auditor performance, with sustainability accounting serving as both a mediating and a moderating variable. The study involved 140 auditors from Public Accounting Firms (KAP) in Semarang, resulting in a final sample of 125 auditors selected through purposive sampling. Data were analyzed using Path Analysis (including the Sobel Test) and Moderated Regression Analysis (MRA). The results indicate that digital competence, ESG understanding, and green accounting each have a positive and significant impact on sustainability accounting. Furthermore, digital competence, ESG understanding, green accounting, and sustainability accounting each exert a positive and significant effect on auditor performance. Additionally, sustainability accounting mediates as well as strengthens (moderates) the impact of digital competence, ESG understanding, and green accounting on auditor performance.

Page 43 of 43 | Total Record : 422

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