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Ahmad Ashifuddin Aqham
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danang@stekom.ac.id
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Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
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INDONESIA
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
ISSN : 29645298     EISSN : 29620821     DOI : 10.30640
Core Subject : Economy, Science,
Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Articles 414 Documents
Analisis Reputasi Auditor, Likuiditas dan Ukuran Perusahaan terhadap Tingkat Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Sektor Food and Beverage di BEI Tahun 2021–2024 Juwita Zai; Fitri Dwi Jayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7908

Abstract

This study aims to examine and analyze the effect of auditor reputation, liquidity, and firm size on the level of Corporate Social Responsibility (CSR) disclosure among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This research employs a quantitative approach with a causal (explanatory) research design. The population consists of all food and beverage sub-sector manufacturing companies listed on the IDX during the study period. Purposive sampling was used, yielding 69 sample companies with a total of 276 observations. Data were sourced from annual reports and audited financial statements. CSR disclosure was measured using the Corporate Social Responsibility Index (CSRI) based on 117 GRI Standards 2021 indicators. Auditor reputation was measured using a dummy variable (Big Four vs. non-Big Four), liquidity was measured by the Current Ratio, and firm size was measured by the natural logarithm of total assets. Multiple linear regression analysis was conducted using SPSS 26. The findings indicate that: (1) auditor reputation has a significant positive effect on CSR disclosure; (2) liquidity does not have a significant effect on CSR disclosure; (3) firm size has a significant positive effect on CSR disclosure; (4) simultaneously, auditor reputation, liquidity, and firm size have a significant effect on CSR disclosure. These findings support Signaling Theory, which posits that companies use CSR disclosure as a signal of credibility and accountability to stakeholders.
Pengaruh Earning Per Share, Dividend Yield, dan Suku Bunga terhadap Volatilitas Saham Perusahaan LQ45 M. Fazri Razali; Sri Asyrafil Mustaqmah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7909

Abstract

Goals of the research is to examining Earnings Per Share (EPS), Dividend Yield, and interest rates effects on stock volatility of companies listed in the LQ45 Index during the February–July 2024 period. Approached methods using quantitive by secondary data that having from corporate financial statements, stock price data, and Bank Indonesia benchmark interest rate data. Sample was 45 LQ45 companies that choosen by saturated sampling technique. Multiple linear regression analysis is applied to assess both simultaneouly and partially on its affected in the variables. The findings indicate that EPS has a negative but insignificantly affected on stock volatility. Dividend Yield has a negative and significantly affected on stock volatility. Furthermore, as the moderate variable, interest rates, in Dividend Yield and stock volatility, correlation do not exhibit a significant effect. By simultaneous, all research variables have its effect that significat the stock volatility of LQ45 companies.
Pengaruh Kebijakan Hutang dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Studi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) May Artha Pakpahan; Vebry M. Lumban Gaol; Rimbun C.D. Sidabutar
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 1 (2026): Maret : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i1.7223

Abstract

This study aims to analyze the effect of debt policy and firm size on firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Debt policy is measured using the Debt to Equity Ratio (DER), firm size is measured by the natural logarithm of total assets (Ln Total Assets), while firm value is measured using the Price to Book Value (PBV). This research employs a quantitative approach using multiple linear regression analysis. The population consists of all food and beverage companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique, resulting in 19 companies with a total of 76 observations during the study period. The data used are secondary data obtained from the companies’ annual financial statements. The findings indicate that debt policy has no significant effect on firm value. Likewise, firm size does not significantly affect firm value. Simultaneously, debt policy and firm size also have no significant effect on firm value. These findings suggest that firm value is more strongly influenced by other factors, such as profitability, company growth, operational efficiency, industry conditions, and investor perceptions in evaluating a company’s future prospects.
Pengaruh Komunikasi dan Pengembangan Karier terhadap Kepuasan Kerja Pegawai pada Dinas Perpustakaan dan Kearsipan Kota Bontang Susanti Susanti; Sriwardani Sriwardani; Dadan Hendayana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7565

Abstract

This study aims to measure and analyze the level of communication, career development, and job satisfaction, as well as the magnitude of their partial and simultaneous effects on employee job satisfaction at the Bontang City Library and Archives Service. The entire population of 50 employees was involved using a census or saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using descriptive and verificative methods within a quantitative approach. Ordinal data were transformed into interval data using the Method of Successive Interval (MSI), followed by inferential analysis through path analysis using SPSS Version 31. Drawing on Herzberg's Two-Factor Theory, communication is positioned as a hygiene factor and career development as a motivator factor. The results show that communication, career development, and job satisfaction are each rated Good, with scores of 79.5%, 79.0%, and 76.6% respectively. Partially, communication contributes a total effect of 8.80% but is not significant, while career development contributes a total effect of 67.70% and is highly significant. Simultaneously, both variables account for 76.5% of the variance in job satisfaction, with the remaining 23.5% attributable to other factors outside the model. These findings imply that strengthening career development programs should become a primary human resource policy priority, without neglecting improvements in organizational communication quality.
Dinamika Kualitas Layanan dalam Membangun Kepuasan dan Loyalitas Pelanggan: Tinjauan Pustaka Sistematis Rinto Amdiansyah; Asrini Asrini; Irmanelly Irmanelly
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7734

Abstract

This study aims to conduct a systematic literature review of empirical literature on the dynamics of service quality in building customer satisfaction and loyalty in the e-commerce sector in Indonesia, with particular emphasis on the SERVQUAL framework and its development in the digital context. This study is motivated by the paradoxical phenomenon of Indonesia’s e-commerce growth, in which the number of business players and transaction volumes continue to increase, while the growth in transaction value relative to neighboring countries has begun to slow down, raising questions about the factors that actually encourage customers to remain loyal to a particular platform. This study employs a systematic literature review approach following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework, with articles retrieved from Google Scholar, Garuda Kemdikbud, and Scopus databases covering the period from 2018 to 2025. The findings indicate that service quality consistently and significantly influences customer satisfaction across various e-commerce platforms, while customer satisfaction consistently functions as a mediating variable linking service quality to customer loyalty. Nevertheless, the most influential dimensions of service quality vary across platforms, with reliability tending to be the dominant dimension in e-servqual studies in general, while price and product quality play a more significant role in physical product marketplaces. These findings imply that e-commerce businesses need to implement contextual rather than generic service quality improvement strategies to strengthen customer retention sustainably.
Pengaruh Harga, Kesegaran Buah, dan Promosi terhadap Keputusan Pembelian Konsumen pada Usaha Dagang Buah Mak Lusi di Pasar Sigambal Yansen Sianturi; Zulkarnain Nasution; Nova Jayanti Harahap
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7787

Abstract

This study aims to analyze the effect of price, fruit freshness, and promotion on consumer purchase decisions at the Mak Lusi Fruit Trading Business in Sigambal Market. This research adopts a quantitative approach using a survey method. Samples were selected using a purposive sampling technique based on the Lemeshow formula, resulting in 96 respondents. Data were analyzed using instrument testing (validity and reliability), classical assumption tests, and multiple linear regression analysis via SPSS version 26. The results show that partially, Price t = 3.069, sig = 0.003), Fruit Freshness (t = 2.446, sig = 0.016), and Promotion (t = 3.528, sig = 0.001) have a positive and significant effect on consumer purchasing decisions. Simultaneously, Price, Fruit Freshness, and Promotion significantly influence Purchase Decisions with an F-count of 143.923 (sig = 0.000). The Coefficient of Determination (Adjusted R2) is 0.819, indicating that 81.9% of the variance in purchase decisions can be explained by these three independent variables, while the remaining 18.1% is influenced by other factors outside the research model.
Strategi Pemasaran Social Media Marketing dan Experiental Marketing dalam Meningkatkan Kepuasan Konsumen di Restoran Lobi-Lobi SCBD Ilham Febrian Ananta; Aris Ariyanto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7789

Abstract

Industri restoran yang semakin kompetitif di wilayah SCBD mengharuskan restoran untuk mengembangkan strategi pemasaran yang tepat guna menarik konsumen dan mempertahankan kepuasan pelanggan. Studi ini bertujuan untuk menganalisis strategi pemasaran yang diterapkan oleh Restoran Lobi-Lobi SCBD melalui pemasaran media sosial dan pemasaran pengalaman, serta untuk mengidentifikasi peran keduanya dalam meningkatkan kepuasan pelanggan. Studi ini menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi yang melibatkan informan terkait dengan aktivitas pemasaran dan operasional restoran. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan serta verifikasi, didukung oleh analisis SWOT untuk mengidentifikasi faktor internal dan eksternal yang memengaruhi strategi pemasaran restoran. Hasil penelitian menunjukkan bahwa pemasaran media sosial melalui Instagram dan TikTok dimanfaatkan untuk mempromosikan restoran, menyebarluaskan informasi, memperluas jangkauan pasar, dan menarik minat konsumen. Pemasaran pengalaman diimplementasikan melalui suasana restoran, pelayanan yang ramah dan responsif, serta upaya untuk menciptakan pengalaman pelanggan yang positif. Analisis SWOT menunjukkan bahwa restoran memiliki kekuatan dan peluang yang dapat dimanfaatkan untuk mengembangkan strategi pemasarannya, meskipun masih diperlukan perbaikan dalam keterlibatan media sosial, visualisasi menu, kecepatan pelayanan, dan kenyamanan pelanggan. Temuan ini menunjukkan bahwa mengintegrasikan pemasaran media sosial dan pemasaran pengalaman dapat mendukung kepuasan pelanggan dan memperkuat daya saing restoran.  
Pengaruh Budaya Hijau Organisasi dan Keunggulan Bersaing Hijau terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Mita Putri Yani; Lativa Lativa
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7794

Abstract

This study aims to analyze the influence of Organizational Green Culture and Green Competitive Advantage on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data sourced from companies’ annual reports and/or sustainability reports, as well as the Indonesia Stock Exchange. The sample was selected using the purposive sampling technique. Data analysis was conducted using panel data regression, with the best model determined through the Chow, Hausman, and Lagrange Multiplier tests, complemented by content analysis, classical assumption testing, t-test, F-test, and the coefficient of determination (R²). The results show that Organizational Green Culture partially affects Financial Performance, with a calculated t-value of 2.354184 > the t-table value of 2.04227 and a significance value of 0.0253 < 0.05. Green Competitive Advantage also affects Financial Performance, with a calculated t-value of 2.236963 > the t-table value of 2.04227 and a significance value of 0.0329 < 0.05. Simultaneously, both variables affect Financial Performance, as indicated by an F-value of 4.600872 > the F-table value of 3.32 and a significance value of 0.018082 < 0.05.
Pengaruh Pelatihan Literasi Digital terhadap Kinerja UMKM melalui Keterampilan Digital sebagai Variabel Mediasi : Studi pada UMKM Binaan Rumah BUMN Jakarta Dewi Nabila Indriati; Dede Kurnia; Azizah Fauziyah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7921

Abstract

Micro, small, and medium enterprises (MSMEs) remain the backbone of Indonesia's economy, yet many MSMEs assisted by Rumah BUMN Jakarta have not fully translated digital literacy training into improved business performance. This study examines the effect of digital literacy training on MSME performance, with digital skills as a mediating variable. A quantitative approach was employed using a survey of 120 MSME actors assisted by Rumah BUMN Jakarta, selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression and a bootstrapping technique (5,000 resamples) with PROCESS Macro Model 4. The results show that digital literacy training has a significant positive effect on digital skills, and digital skills have a significant positive effect on MSME performance. However, the direct effect of digital literacy training on MSME performance is not significant, indicating that digital skills fully mediate this relationship (indirect-only mediation). These findings imply that training programs alone are insufficient to improve MSME performance unless accompanied by the actual development of digital skills. Rumah BUMN Jakarta is encouraged to design continuous mentoring programs that ensure the practical application of digital competencies among MSME actors.  
Pengaruh Kualitas SDM dan Peralatan Terjun Payung terhadap Risiko Keselamatan dalam Penyelenggaraan Kegiatan Terjun Payung melalui Optimalisasi Sistem Manajemen Keselamatan Terjun Payung di Lingkup Korbrimob Polri Alfyan Syahvidi; Harries Madiistriyanto; Aswin Naldi Sahim; Sukiman
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7796

Abstract

Skydiving is an extreme sport associated with high safety risks, requiring systematic and integrated risk management. This study aims to analyze the effect of human resource quality and skydiving equipment on safety risk and to examine the role of the risk management system as an intervening variable. A mixed-methods approach with a descriptive design was conducted at the Brimob Wind Tunnel from January to April 2026. The study involved 75 respondents consisting of athletes, instructors, organizers, and support crew members. Data were collected through observation, interviews, and questionnaires, then analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1. The results showed that human resource quality had a positive but insignificant effect on safety risk (β = 0.208; p = 0.056), while skydiving equipment had a positive and significant effect (β = 0.410; p = 0.000). The risk management system also significantly affected safety risk (β = 0.286; p = 0.001). It fully mediated the effect of human resource quality and partially mediated the effect of equipment on safety risk. These findings emphasize the importance of improving human resources, maintaining equipment, and implementing risk management systems consistently to minimize safety risks in skydiving activities.