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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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Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam Desti Afyani; Artie Arditha Rachman; Dewi Zakia; Sahilly Dzulhasni
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.v6i1.7219

Abstract

Purpose: This study examines whether recorded fuel cost per kilometer differed between the voucher and Radio Frequency Identification (RFID) periods at PT Bukit Asam Tbk Tarahan Port Unit. The transition is treated as an internal Business-to-Business (B2B) digital-business process change rather than a randomized intervention.Research Methodology: Using archival company records, the study compared 84 monthly voucher observations in November 2022–December 2023 with 84 RFID observations in January 2024–February 2025, from six Toyota Innova vehicles. Fuel cost per kilometer was calculated by dividing fuel expenditure by distance. Normality was assessed using the Kolmogorov–Smirnov test, followed by a two-tailed paired-samples t-test using SPSS 27Results: The mean recorded fuel cost was IDR 2,379.60/km during the voucher period and IDR 1,330.18/km during the RFID period. The voucher-minus-RFID mean difference was IDR 1,049.417/km (t(83) = 13.018, p < .001; 95% CI = IDR 889.082–IDR 1,209.751), indicating a significant difference between periods.Conclusions: The RFID period was associated with lower recorded fuel cost per kilometer. However, the results do not establish that RFID alone caused the reduction.Limitations: The non-overlapping before–after design cannot fully isolate RFID effects from other factors, including fuel prices, vehicle conditions, routes, loads, traffic, maintenance, and driver behavior.Contributions: This study advances the conceptual understanding of B2B digital transformation by integrating transaction transparency, management accounting, and operational cost efficiency into a unified perspective. The findings also provide practical insights for evaluating digital fuel management systems.
Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality Syifa Salsabilla Zahra Annisa; Nurmala Nurmala; 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.v6i1.7250

Abstract

Purpose: This study examines how accounting conservatism, firm size, and earnings persistence are associated with earnings quality in Indonesian food and beverage firms during 2021-2024, a period of post-pandemic operating adjustment.Methods: Using audited annual-report data from 50 purposively selected IDX-listed firms (200 firm-year observations), the study estimates an accrual-based model after the documented data-screening process. Earnings quality is proxied by signed Modified Jones discretionary accruals, conservatism by the Givoly-Hayn accrual measure, size by logged total assets, and persistence by an autoregressive earnings coefficient.Results: Conservatism and firm size are negatively associated with discretionary accruals (p < .001), which indicates higher quality under the study’s inverse proxy. Persistence is not significant (p = .704). The joint model is significant, but its high explanatory power requires caution because the principal measures contain related accrual information.Limitations: The evidence is sector-specific, uses signed discretionary accruals, relies on a short persistence window, and inherits the source thesis’s undocumented case-level rule for the 14 outlier exclusions. The observational design supports association rather than causal inference.Conclusions: Prudential recognition and organizational scale correspond to lower discretionary accruals, whereas persistence does not explain this accrual-based quality proxy. The results support stronger review of accrual judgments and internal controls, especially when interpreting stable earnings during recovery periods.Contributions: Theoretically, this study extends contemporary agency theory and positive accounting theory by explaining how accounting conservatism and firm size relate to earnings quality. Practically, it provides insights for improving financial reporting transparency and strengthening internal controls.
STRATEGI INOVASI MODEL BISNIS UMKM FASHION LOKAL DALAM MENINGKATKAN DAYA SAING TERHADAP PRODUK THRIFT IMPORT STUDI KUALITATIF BERDASARKAN PREFERENSI DAN DAYA BELI GENERASI Z DI KOTA DENPASAR Ni Putu Lisna Ardityawati; Made Adi Suwandana; Nyoman Dwika Ayu Amrita
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.v6i1.7252

Abstract

Purpose: This study aims to analyze business model innovation strategies of local fashion MSMEs in improving competitiveness against imported thrift products based on Generation Z preferences and purchasing power in Denpasar City. The study addresses the increasing competitive pressure faced by local fashion businesses due to the growing popularity of imported thrift products among young consumers.Research Methodology: This study employs a descriptive qualitative approach. Data were collected through semi-structured interviews with local fashion MSME owners and Generation Z consumers in Denpasar City. Informants were selected using purposive sampling based on specific criteria, and data collection was conducted until reaching data saturation. The data were analyzed using thematic analysis to identify patterns related to consumer preferences, purchasing behavior, and business innovation strategies.Results: The findings indicate that Gen Z purchasing decisions are influenced by price, product quality, design uniqueness, local identity, and storytelling value. Although thrift products offer affordability, local fashion MSMEs can strengthen competitiveness through product innovation, digital marketing, customer relationship management, customization services, and cultural-based branding strategies.Conclusions: Business model innovation enables local fashion MSMEs to compete beyond price advantages by creating differentiated value through identity, exclusivity, and consumer experiences.Limitations: This study is limited by its qualitative approach and focus on MSMEs and Gen Z consumers in Denpasar City, which may restrict broader generalization.Contribution: This study contributes to the literature by providing insights into how local fashion MSMEs develop adaptive innovation strategies to respond to thrift market competition and changing consumer preferences.
Financial Literacy, Minimum Capital, and Risk Perception in Generation Z Capital-Market Investment Interest Dinda Laraswati; Anita Kusuma Dewi; Klemensia Erna Christina Sinaga
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.v6i1.7256

Abstract

Purpose: This study examines associations of financial literacy, perceived minimum-capital affordability, and risk perception with Generation Z students' capital-market investment interest in Indonesia.Methods: At Politeknik Negeri Lampung, 160 of 176 responses met purposive criteria: active enrollment, investment-lecture exposure, and no current capital-market investment. A 32-item Likert instrument was analyzed in SPSS 26 using measurement-quality tests, regression diagnostics, multiple regression, t and F tests, and adjusted R².Results: Financial literacy (B = -0.250, p = .001) and risk perception (B = -0.661, p < .001) are negatively associated with interest; minimum-capital affordability is positive (B = 1.242, p < .001). The model is jointly significant, F(3, 156) = 70.257, p < .001; adjusted R² = .566.Limitations: The purposive self-report sample comes from one vocational institution and measures intention rather than realized behavior.Conclusion: Affordability strengthens investment interest, whereas perceived risk constrains it; among inexperienced respondents, higher financial literacy corresponds to greater caution rather than stronger interest.Contributions: This study advances existing theoretical perspectives by integrating capability, entry affordability, and perceived risk into a unified conceptual understanding of Generation Z's decision-making behavior in Indonesian vocational education.
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.

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