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Jurnal Bisnis dan Pemasaran Digital
Published by Goodwood Publishing
ISSN : -     EISSN : 27983293     DOI : https://doi.org/10.35912/jbpd
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Penerbit Goodwood, Jurnal Bisnis dan Pemasaran Digital (JBPD) adalah jurnal ilmiah bertaraf nasional yang menerbitkan artikel berkualitas di bidang bisnis dan pemasaran digital. JBPD bertujuan untuk menjadi wadah akademis yang menampung ide, penemuan, dan inovasi baru dalam rangka pengembangan teoritis pada bidang ilmu bisnis dan pemasaran digital di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 77 Documents
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Artificial Intelligence, Coretax, Digital Tax Administration, Employee Performance, Service Training Renjani Fitria Dewi; Umarudin Kurniawan; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7261

Abstract

Purpose: Drawing on the Resource-Based View (RBV), this study investigates the association between employees’ perceptions of artificial-intelligence-enabled tax services, digital tax administration, and service training with frontline tax employee performance at two Pratama Tax Offices in Bandar Lampung, Indonesia. Methods: A quantitative census survey was conducted involving all 26 employees in the service sections of KPP Pratama Bandar Lampung Satu and Dua. Saturated sampling was applied due to the limited population size. Data were collected using 16 Likert-scale items representing four constructs and analyzed using IBM SPSS Statistics 26 through validity and reliability testing, regression diagnostics, multiple regression analysis, t-tests, F-tests, and adjusted R² evaluation.Results: AI services showed no significant effect on employee performance (B = -0.043; p = .698), while digital tax administration had a positive and significant effect (B = 0.596; p = .007). Service training was insignificant (B = -0.170; p = .221). The model was significant, F(3,22) = 4.278, p = .016, with an adjusted R² of .282.Limitations: The study is limited by its small and localized sample, restricting generalizability. Self-reported measures may also introduce response bias.Conclusion: Digital tax administration represents the strongest performance-related resource, while AI and training require stronger integration with organizational routines.Contributions: This study contributes to technology and public administration research by demonstrating that RBV resources generate different performance pathways depending on organizational integration and implementation mechanisms.nisms.
Accounting Conservatism in Property Firms: Capital Intensity, Investment Oppurtinity Set and Information Asymmetry Dhea Shevalina; Fitri Mareta; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7328

Abstract

Purpose: This study examines the relationships between Capital Intensity, Investment Opportunity Set, and Information Asymmetry with Accounting Conservatism in Indonesian property and real-estate firms during the 2020–2024 period. This research aims to provide empirical evidence regarding the determinants of conservative financial reporting practices in an asset-intensive industry.Research Methodology: This study uses secondary data from 23 publicly listed property and real-estate firms in Indonesia during 2020–2024. The data were analyzed using pooled Cochrane–Orcutt regression to address autocorrelation issues and were supported by three sensitivity checks to assess the robustness and consistency of the findings.Results: The findings show that Capital Intensity has a negative and significant association with Accounting Conservatism, contrary to the proposed hypothesis. Meanwhile, Investment Opportunity Set and Information Asymmetry have no significant partial effects, although the predictor variables are jointly informative in the primary model. The coefficient patterns remain consistent across the sensitivity analyses.Conclusions: Asset intensity is the strongest correlate of conservative reporting behavior in this sample, while growth opportunities and market-information variables provide limited explanatory power.Limitations: This study is limited by its short sector-specific panel, as well as the use of accrual-based, CAPBVA, and single-date spread proxies, which may reduce the generalizability of the results.Contributions: This study contributes by identifying a boundary condition for political-cost predictions, demonstrating that balance-sheet preservation incentives may outweigh reporting caution in asset-intensive firms.
Effects of Financial Distress, Corporate Complexity, and Audit Committee Size on Interim Financial Report Publication Intervals Ni Putu Widyawati; Rusmianto Rusmianto; Ulin Nuha Alfani
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7346

Abstract

Purpose: This study examines the associations of financial distress, corporate complexity, and audit committee size with the publication interval of interim financial reports issued by financial-sector companies listed on the Indonesia Stock Exchange during 2022-2025.Research methodology: The dependent variable is the number of days from interim period-end to IDX publication, so a larger value indicates slower publication. The archival sample contains 180 firm-quarter observations from 15 companies. Fractional-rank transformation and the thesis outlier procedure left 154 observations, and first-order Cochrane-Orcutt lagging yielded 153 effective regression cases.Results: The financial health score used as the distress proxy is not significant (B = 0.057, p = 0.520). Corporate complexity is positively associated with a longer publication interval (B = 0.436, p = 0.001), while audit committee size is not significant (B = 8.396, p = 0.288). The joint model is significant (F = 4.149, p = 0.007, adjusted R-squared = 0.059).Conclusion: Corporate complexity is the only predictor that significantly differentiates publication intervals. Financial condition and audit committee member count do not explain interval variation individually in the reported model.Limitation: The sample covers one sector, audit committee size has limited variation, the thesis does not report the case-level outlier cut-off, and negative initial publication intervals require source-date verification.Contribution: The study extends evidence on interim reporting in Indonesia's financial sector and clarifies that the dependent variable measures publication lag rather than publication speed. It also shows why audit committee size should be separated from oversight quality.
Digital Economy and Tourism marketing: A Systematic Literature Review of Strategies, Challenges, and Opportunities Sri Iswati; Diky Budiman; Sakum Sakum
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.6640

Abstract

Purpose: This study aims to systematically examine the relationship between the digital economy and tourism marketing by identifying dominant digital strategies, implementation challenges, and emerging opportunities in tourism industries.Research Methodology: This study employed a Systematic Literature Review (SLR) approach using the PRISMA protocol. Scientific articles published between 2021 and 2026 were collected from Google Scholar, ScienceDirect, Springer Nature Link, and ResearchGate. The review process included identification, screening, eligibility, and inclusion stages using keywords related to digital economy, tourism marketing, digital marketing, and tourism technology.Results: The findings indicate that the digital economy has fundamentally transformed tourism marketing from conventional promotion into integrated digital ecosystems characterized by AI-based personalization, smart tourism systems, digital storytelling, social media engagement, immersive tourism experiences, digital finance, and data-driven marketing strategies. The review also identified major challenges, including digital infrastructure gaps, low digital literacy, platform dependency, sustainability issues, and organizational capability limitations. Furthermore, the digital economy creates opportunities for sustainable tourism development, customer experience enhancement, tourism innovation, and global tourism market expansion.Conclusions: Tourism marketing in the digital economy era requires integrated strategies combining technological innovation, organizational agility, digital literacy, sustainability orientation, and customer-centered experiences.Limitations: This study relied only on secondary data from scientific literature and did not include empirical validation through primary data collection.Contributions: Theoretically, this study offers a new conceptual perspective on digital economy integration in tourism marketing, contributing to the development of contemporary digital marketing theory. Practically, it provides insights for tourism practitioners, SMEs, destination managers, and policymakers.
The Role of Green Platform Design in Enhancing User Comfort in Digital Marketplaces Harun Adama Sume; Randy Hermawan; Aditya Rifandy Zaenudin; Herman S. Soegoto; Lilis Puspitawati
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.6835

Abstract

Purpose: This study aims to examine the role of green platform design in enhancing user comfort within digital marketplace environments by exploring how sustainability-oriented interface elements influence user experiences and behaviors.Research Methodology: This study employed a qualitative descriptive approach. Data were collected through in-depth interviews, direct observations, documentation, and open-ended questionnaires involving 93 users of Shopee, Tokopedia, and TikTok Shop. The collected data were analyzed using thematic analysis to identify key patterns related to green platform design and user comfort.Results: The findings indicate that green platform design elements, including simplified interface layouts, intuitive navigation, eco-friendly features, sustainability-related product information, eco-labels, and green product recommendation systems, contribute to higher user comfort, improved search efficiency, increased trust, and enhanced overall satisfaction.Conclusions: The study concludes that green platform design serves as an important factor in shaping positive user experiences in digital marketplaces. Integrating sustainability principles into platform interfaces not only supports environmental awareness but also strengthens user engagement and marketplace competitiveness.Limitations: This study is limited by its qualitative approach and the involvement of users from three selected digital marketplaces, which may restrict the generalizability of the findings to broader e-commerce contexts.Contributions: This study proposes a new conceptual framework linking green platform design and user comfort, advancing the understanding of sustainable user experience in digital marketplaces. The findings also offer practical insights for improving user satisfaction, engagement, and platform sustainability.
Social Media Strategies for Enhancing Brand Awareness in a Custom-Made Fashion Business Jeanne Gloria Laisoka; Inty Nahari
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.6891

Abstract

Purpose: This study aims to analyze how integrated social media marketing strategies implemented by JEGE Official enhance brand awareness in a custom-made fashion business.Research Methodology: This study employed a descriptive qualitative approach using a case study design. Data were collected through non-participant observation of JEGE Official's Instagram, TikTok, Facebook, and WhatsApp Business accounts over a three-month observation period, supported by documentation of digital content and a literature review. Data were analyzed using the interactive qualitative analysis model of Miles, Huberman, and Saldaña.Results: The findings reveal that each platform performs a complementary role. Instagram strengthens visual branding and professional identity, TikTok expands audience reach through short-form video content, Facebook maintains information dissemination and community interaction, while WhatsApp Business facilitates personalized communication that builds customer trust. The integration of these platforms improves brand recognition, recall, credibility, and customer engagement.Conclusions: Integrated social media marketing is an effective strategy for increasing brand awareness in custom-made fashion businesses because it combines visual storytelling, interactive communication, and personalized customer service throughout the customer journey.Limitations: This study is limited to a single case study and relies primarily on qualitative observation without incorporating consumer surveys or social media analytics.Contribution: This study provides new conceptual insights into integrated multi-platform social media marketing, enriching the understanding of brand awareness development in small creative fashion businesses. The findings also offer practical guidance for optimizing digital communication and customer engagement.
Green Accounting on Return on Assets (ROA): The Moderating Role of Environmental Performance Riani Puasarin; Gema Ika Sari; Mochamad Fahru Komarudin
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7044

Abstract

Purpose: This study examines the effect of Green Accounting on Return on Assets (ROA), with environmental performance as a moderating variable among banks in the State-Owned Bank Association (HIMBARA) during 2020–2025.Research Methodology: A quantitative approach was employed using Moderated Regression Analysis (MRA) with SPSS. The sample consisted of 96 quarterly observations derived from the financial statements and sustainability reports of HIMBARA banks over the 2020–2025 period.Results: The findings show that Green Accounting has a positive and significant effect on ROA, while environmental performance has no significant direct effect on ROA. However, environmental performance significantly moderates and strengthens the relationship between Green Accounting and ROA. The regression model explains 30.4% of the variation in ROA.Conclusions: Green Accounting contributes significantly to improving financial performance, while stronger environmental performance enhances its effectiveness in increasing bank profitability.Limitations: The study is limited to HIMBARA banks and the 2020–2025 period, restricting the generalizability of the findings. The model also indicates that other financial, managerial, and macroeconomic factors may influence profitability.Contributions: This study supports Stakeholder Theory, Legitimacy Theory, and the Resource-Based View by demonstrating the strategic role of environmental performance in strengthening the relationship between Green Accounting and financial performance in state-owned banks.
The Effect of Job Placement, Compensation, and Work Environtment on Work Spirit through Job Satisfaction Suhindra Agustian; Yadi Maryadi
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7153

Abstract

Purpose: This study analyzes the direct effects of job placement, material compensation, and the work environment on employee work spirit, and examines whether job satisfaction mediates these relationships uniformly or differentially across antecedents, using the Department of Public Works and Spatial Planning of Pagar Alam City as the empirical setting.Research Methodology: A quantitative associative survey was conducted involving all 93 employees using saturated (census) sampling. Data were collected through Likert-scale questionnaires, transformed using the Method of Successive Interval, and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) in SmartPLS 3.Results: Job placement, material compensation, and the work environment each had positive and significant direct effects on both job satisfaction and work spirit. Job satisfaction also positively affected work spirit and emerged as the strongest predictor. It did not significantly mediate the effects of job placement or material compensation, indicating direct-only relationships, but significantly and complementarily mediate the effect of the work environment on work spirit.Conclusions: Employee work spirit is influenced primarily by the direct effects of placement, compensation, and the work environment, while job satisfaction mediates only the environmental pathway, indicating differentiated mediation across antecedents.Limitations: The study was limited to a single public institution and employed a cross-sectional, single-source design. Common method bias was not formally tested.Contributions: This study provides empirical evidence of differentiated mediation, showing that job satisfaction mediates only the work environment–work spirit relationship, thereby offering practical guidance for public-sector human resource management.
Audit Switching, Tenure, Fees, and Audit Report Lag in Indonesian Property Firms Vimas Wilanda; Damayanti Damayanti; Evi Yuniarti
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7169

Abstract

Purpose: This study examines whether auditor switching, audit tenure, and audit fees are associated with audit report lag in Indonesian property and real-estate firms.Research Methodology: The research employs a quantitative archival design, analyzing a balanced sample of 27 listed property firms from 2021 to 2024 (108 firm-years) using robust regression and fixed-effects models.Results: The average audit report lag in the sample is 91.06 days. Auditor switching, tenure, logged audit fees, and firm size do not show statistically significant individual associations with audit report lag in both specifications.Conclusions: The reconstructed data do not provide reliable evidence that the three focal audit attributes are individually associated with audit report lag.Limitations: The analysis uses rounded appendix tabulations because the underlying annual reports and raw analysis file were unavailable.Contributions: This study offers new conceptual insights into audit report timeliness by highlighting the limited explanatory role of auditor changes, tenure, and fees, while emphasizing the importance of panel sensitivity analysis. The findings also guide audit committees and strengthen methodological rigor in future auditing research.
Digital Ecosystem and Adolescent Entrepreneurial Interest: A Study of Intention among Madrasah Students in Serang Mohamad Jawahir; Ahmad Jazuli Rahman
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7170

Abstract

Purpose: This study examines the association between the digital ecosystem and entrepreneurial interest among madrasah adolescents and tests digital literacy as a mediating mechanism linking exposure to interest.Research Methodology: A convergent mixed-methods design was applied, with a quantitative-dominant strand and a complementary qualitative strand. Data were gathered from 84 students of a state Islamic junior high school (MTsN 1) in Serang through an online five-point Likert questionnaire and two open-ended questions, then analysed using regression-based mediation with 5,000 bootstrap resamples and thematic analysis.Results: The digital ecosystem was positively associated with entrepreneurial interest (β = 0.644) and with digital literacy (β = 0.591), and digital literacy was in turn positively associated with entrepreneurial interest (β = 0.279) after controlling for the digital ecosystem. The indirect pathway was statistically significant (95% CI [0.049, 0.319]), a pattern consistent with partial mediation, with approximately 25.6% of the total association transmitted through digital literacy; limited teacher guidance was the obstacle most frequently reported by respondents.Conclusions: Within the limits of a cross-sectional design, digital literacy functions as a partial cognitive bridge linking ecosystem exposure and entrepreneurial aspiration; the relationships identified are statistical associations consistent with the proposed theoretical model rather than demonstrated causal effects.Limitations: The sample was confined to a single grade level in one madrasah, and the cross-sectional design precludes causal inference.Contributions: The study extends the Theory of Planned Behaviour to the under-researched madrasah context and offers practical direction for strengthening digital-entrepreneurship mentoring among adolescents.

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