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Shela Sasmitha; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Rifqi Widyan Farhan; Oktaviana Purnamasari

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the highly competitive sports equipment market, particularly for badminton items, businesses must rely not only on high-quality products but also on efficient digital media marketing techniques. Brands frequently utilize Instagram, a visual social media site, to enlighten consumers about their products and pique their interest. Yonex uses Instagram with the account @yonex_badminton. Nevertheless, a large following and frequent posting may not always indicate how well a piece of content stimulates customer interest in making a purchase. The purpose of this study is to examine how @yonex_badminton Instagram content affects consumer interest in making purchases. With the use of statistical software, this study employs a quantitative methodology that includes survey procedures and data analysis utilizing basic linear regression. 84 responders who followed the @yonex_badminton Instagram account made up the research sample. With a t-value of 13.387 and a significance value of 0.000, the results demonstrated that Instagram content had a favorable and substantial impact on customer purchase interest. Instagram content may account for 68.6% of the variance in customer purchase interest, according to the coefficient of determination (R2) value of 0.686. Other factors that are not within the purview of this study account for the remaining 31.4%. This research gives a broad overview of how managing regular, engaging, and educational Instagram content may be a useful digital marketing tactic and boost customer interest in making a purchase.  

Oktavia, Nova; Firayanti, Yuni; Mahardika, Tubagus

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

Ilma Wulansari Hasdiansa

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of e-marketing and customer engagement on marketing performance. Analyze the influence of e-marketing and customer engagement, customer trust on marketing performance. The sample size was 78 respondents using SEM PLS for data processing. The findings of this study are that there is a significant positive influence between e-marketing on marketing performance; there is a significant positive influence between customer engagement on marketing performance; there is a significant positive influence between e-marketing on customer trust; there is a significant positive influence between customer engagement on customer trust; there is a significant positive influence between customer trust; on marketing performance

Nardiman Nardiman

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to determine: 1) The effect of the product on customer loyalty, 2) Price influence on customer loyalty, 3) The influence of place / location on customer loyalty, 4) The influence of promotion on customer loyalty, 5) The influence of people / employees on customer loyalty, 6) Effect of physical facilities on customer loyalty, 7) Effect of process on customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi. Type of research conducted is Expost-Facto, the number of study population as much as 834 people, Proportional sampling technique Simple Random Sampling. The sample of this research is customer Bank BRI Unit Ampek Nagari Cabang Bukittinggi numbered 114 people. Data were collected through questionnaires using Likert scale models that have been tested for validity and reliability. Data analysis technique used is Path Analysis (Path Analysis). The research results are: 1) There is significant influence between product to customer loyalty, 2) There is a significant influence between price and customer loyalty, 3) There is a significant influence between place / location on customer loyalty, 4) There is significant influence between promotion to customer loyalty, 5) There is significant influence between person / employee to customer loyalty Training, 6) There is significant influence between physical facility to customer loyalty, 7) There is a significant influence between the process on customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi. Viewed from direct or indirect influence of product, price, place / location, promotion, person / employee, physical facility and process to customer's loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi is 84.54%, it is obtained that the promotion has the greatest influence of 21.01%. This shows that the understanding of promotion directly has a big role to the emergence of customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi.

Fatma Ayu Widyoputri, Yohana Maritza; Atika Mutiarachim

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

Nugraheni, Galih Setya; Ayu Anggraeni, Naufa Dw; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt to digital transformation and e-commerce in order to enhance marketing performance; however, their implementation is often constrained by limited technological utilization and low levels of consumer trust. This study aims to analyze the role of consumer trust as a mediating variable in the relationship between digital transformation, e-commerce adoption, and the marketing performance of MSMEs. A quantitative approach was employed using a survey of MSME actors in Semarang City to collect data on technology usage, consumer trust levels, and marketing performance outcomes. The results indicate that digital transformation and e-commerce adoption have a positive effect on marketing performance, while consumer trust significantly strengthens this relationship as an intervening variable. The study concludes that the success of MSME digitalization is highly dependent on the ability to build consumer trust; therefore, digital marketing strategies should prioritize enhancing credibility and improving customer experience.

Gusniyati Abustan; Indra Kertati; Charis Christiani

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the implementation of public service innovations through the Cheap Food Movement in realizing sustainable food security in Sorong City. The research uses a qualitative approach, collecting data through in-depth interviews, observations, and documentation of key informants at the Sorong City Food Security Office, business actors, and beneficiary communities. Data analysis used the Miles and Huberman model, with triangulation of sources and methods to ensure data validity. The study results show that the Cheap Food Movement has increased community food accessibility through regular implementation, a coordinated distribution system, and partnerships with local farmers. Price affordability is achieved through cross-subsidization and a reduction of up to 30% of the market price in the distribution chain. The program's sustainability is supported by local economic empowerment and multi-stakeholder collaboration. The research implications inform the development of public service innovation models grounded in community needs. The study's limitations lie in its focus on a single region, which limits generalization. Recommendations aim to expand the program's scope, strengthen technology-based monitoring systems, and replicate models in other areas with similar conditions.

Ranti Fortuna Pertiwi

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

In the digital era and free market, technology is growing rapidly. Consumers and businesses are now more inclined to use digital transactions rather than face-to-face cash transactions. This study aims to find solutions and receive feedback related to the implementation of the Consumer Protection Law in the Digital Era and Free Market. The method used in this activity is through counseling and discussion. From the results of this activity, it was concluded that Law No. 8 of 1999 concerning Consumer Protection needs to be updated immediately as it is no longer relevant to the current digital technology, which has advanced far and is different from the conditions in 1999 when the consumer protection law was issued. The results of this activity indicate that the Consumer Protection Law No. 8 of 1999 requires comprehensive updates to accommodate the development of digital transactions, personal data protection, and consumer rights in cyberspace. Furthermore, the importance of educating consumers about their rights in digital transactions is also a key focus, so that the public can avoid losses resulting from unsafe online transactions.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Widi Amalia; Marzuti Isra; Suhendri Suhendri; Purjianto Purjianto; Agung Rizky Syah Alam Harahap +3 more

Jurnal Kewirausahaan Cerdas dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

Aulia Ayu Damayanti; Naswa Mar’atus Sholihah; Shella Wulandari; Mellyana Herawati; Muhammad Aditya Yuliyanto

Jurnal Kewirausahaan Cerdas dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Aulia Ayu Damayanti; Naswa Mar’atus Sholihah; Shella Wulandari; Mellyana Herawati; Muhammad Aditya Yuliyanto

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

Widi Amalia; Marzuti Isra; Suhendri Suhendri; Purjianto Purjianto; Agung Rizky Syah Alam Harahap +3 more

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

Erlambang Budi Darmanto; Suparti Suparti; Dwi Putranto Riau; Arisqo Fany Listya Adi; Indah Fitria +1 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The Community Partnership Program (PKM) at Rumah Kopi Banjarsengon (RKB) aims to improve product quality and coffee marketing according to consumer needs. Key activities include production observation, assistance with laboratory testing for nutritional value and shelf life, food safety education, digital marketing training, and the delivery of a 5 kg roasting machine. These efforts have successfully increased production capacity and product quality standards through informative labels. Digital marketing has seen significant progress, with increased social media engagement and broader market reach. Consumer satisfaction surveys have risen from 80 to 97 on a scale of 100. Overall, this PKM program not only supports sustainable coffee business development but also contributes to improving partner competency and strengthening product competitiveness in both local and export markets. RKB is expected to consistently implement digital marketing strategies and product innovation for long-term success. Going forward, RKB is expected to continue implementing digital marketing strategies and product innovation to ensure sustainable business success.

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

Abdihakin Mohamoud Ibrahim

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.