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Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
ISSN : 30468787     EISSN : 30469732     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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Corporate Governance Transparency and Stakeholder Engagement on Organizational Reputation through Corporate Accountability in Service Sector Companies Yuliani Istiqomah; Sarjito Surya; M Mulia Ramadhan
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 4 (2025): 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.v2i4.1522

Abstract

The increasing demand for transparent, accountable, and stakeholder-oriented business practices has encouraged organizations to strengthen governance mechanisms and build sustainable relationships with stakeholders. This study aims to analyze the influence of corporate governance transparency and stakeholder engagement on organizational reputation through the mediating role of corporate accountability in service sector companies. This research employed a quantitative approach with an explanatory research design. Data were collected using a questionnaire with a five-point Likert scale from employees and managers of service sector organizations selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) by evaluating the measurement model (outer model), structural model (inner model), hypothesis testing, and mediation analysis. The findings indicate that corporate governance transparency and stakeholder engagement have positive and significant effects on corporate accountability and organizational reputation. Furthermore, corporate accountability plays a significant mediating role in strengthening the relationship between governance practices and organizational reputation. This study highlights that integrating transparency, stakeholder involvement, and accountability mechanisms can enhance stakeholder trust, organizational credibility, and long-term reputation. The findings provide practical implications for service sector organizations in developing responsible governance strategies and strengthening sustainable stakeholder relationships.
Management Accounting Information System and Strategic Cost Management on Managerial Performance through Decision-Making Quality in Small and Medium Enterprises Ria Wulandari; Ruslaini Ruslaini; Selvi Agustina
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 4 (2025): 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.v2i4.1523

Abstract

Small and Medium Enterprises (SMEs) face increasing challenges in managing financial information, controlling costs, and improving managerial performance in a competitive business environment. This study aims to examine the influence of Management Accounting Information System (MAIS) and Strategic Cost Management (SCM) on Managerial Performance through the mediating role of Decision-Making Quality in SMEs. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to SME owners, managers, and business operators who were involved in financial management and decision-making processes. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) to evaluate direct effects, indirect effects, and mediation relationships among variables. The results indicate that MAIS and SCM positively influence Decision-Making Quality and Managerial Performance. Furthermore, Decision-Making Quality plays a significant mediating role in strengthening the relationship between managerial information systems, strategic cost management practices, and performance outcomes. The findings imply that SMEs should improve digital accounting information capabilities, develop strategic cost management practices, and enhance managerial decision-making skills to achieve sustainable competitive performance.
The Effects of Customer Experience Personalization and Privacy Concern on Customer Loyalty through Perceived Value among E-Commerce Platform Users Zubair Arza; Ekky Noviar; Nurdin Nurdin
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 4 (2025): 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.v2i4.1524

Abstract

The rapid growth of e-commerce platforms has increased competition among digital businesses, requiring effective strategies to maintain customer loyalty. This study aims to examine the effects of customer experience personalization and privacy concern on customer loyalty through the mediating role of perceived value among e-commerce users. This research employed a quantitative approach with an explanatory research design. Data were collected through a Likert-scale questionnaire distributed to active e-commerce users with previous online transaction experiences. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to evaluate the measurement model, structural relationships, and mediation effects. The findings indicate that customer experience personalization enhances perceived value by providing more relevant and convenient digital shopping experiences. In contrast, privacy concern influences consumer evaluations of personalized services due to perceived risks associated with personal data usage. Furthermore, perceived value plays an important mediating role in strengthening customer loyalty by connecting personalized experiences and privacy considerations with consumer behavioral intentions. This study highlights the importance of balancing personalization strategies with transparent and secure data management practices to build sustainable customer relationships in competitive e-commerce environments.

Page 7 of 7 | Total Record : 63

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