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Johana Tania Arviana; Anita Oktavia; Catharina Aprilia Hellyani; Anna Triwijayati

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Vivi Vivi; Steven Steven; Desma Erica Maryati Manik

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

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

Chengxuan Wang; Yaqi Zhang

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

The development of information and communication technology has significantly transformed consumer behavior, particularly in the process of searching for information prior to making a purchase. One rapidly growing phenomenon is Electronic Word-of-Mouth (eWOM), which refers to informal communication among consumers through digital platforms such as social media, online forums, and product review websites. eWOM is considered more credible than traditional advertising because it originates from real user experiences. This study aims to analyze the impact of eWOM on consumer purchase intention with trust as a mediating variable. A quantitative approach with a cross-sectional survey design was employed, involving active users of digital platforms who accessed product reviews before purchasing. Data were collected via online questionnaires and analyzed using multiple regression and mediation testing (Baron and Kenny approach with Sobel test). The findings reveal that eWOM has a positive and significant effect on consumer trust (β = 0.72) and directly influences purchase intention (β = 0.31). Trust demonstrates a stronger effect on purchase intention (β = 0.56) and serves as a significant mediator in the relationship between eWOM and purchase intention (indirect effect = 0.40). These results highlight that the quality, credibility, and consistency of eWOM information are crucial in building consumer trust, which subsequently enhances purchase intention. Theoretically, this study enriches digital marketing literature, while practically it provides implications for companies to manage online reviews transparently and foster consumer trust to drive purchasing decisions.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Vicky Vicky; Erry Yudha; Wahyuni Dian Purwati

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

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.

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.

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.

Fitri Eka Lestari; Rahmah Maulida Dwi Aryani; Salsabila Dwi Apriani; Jenicka Shakilla Hernanda; Irenata Sitanggang +3 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study discusses clause structures in online news articles published by Detik.com, highlighting the issue of UNNES student Iko Juliant Junior in September 2025. The background of this research lies in the importance of understanding how digital media utilize language structures to convey information effectively, concisely, and objectively. In the context of online journalism, the selection and arrangement of clauses play a crucial role in shaping clarity, focus, and meaning as perceived by readers. The purpose of this study is to describe the forms and types of clauses used in news texts and to explain their functions in maintaining the accuracy and credibility of information delivery. The research employs a qualitative descriptive method with a focus on syntactic studies. The data consist of clauses found in Detik.com news articles published in September 2025, analyzed based on their syntactic components: subject, predicate, object, complement, and adverbial. The findings show that the clause patterns of Subject–Predicate (S–P) and Subject–Predicate–Object (S–P–O) are the most dominant, with verbal predicates appearing most frequently. These patterns reflect the efficient, factual, and easily understood style of online journalistic language. This study contributes to the development of syntactic research and serves as a practical reference for journalists and readers in understanding effective language use in digital media.

Abdalah Fahd Basysyar Al Anwar; Jauharul Ulum

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Alma Aninditha Zalianty; Daniel Handoko

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The rapid development of social media has made fashion brands, especially modest fashion, increasingly collaborate with influencers to increase brand awareness. This study discusses the role of influencer credibility in increasing brand awareness of the brand @zaskiasungkarjakarta through Instagram content. The method used a case study with a qualitative approach. Data was collected through interviews and documentation, then analyzed through the stages of data reduction, presentation, and drawing conclusions. The results show that influencer credibility plays a significant role in maintaining brand awareness. There are three main dimensions that are visible: expertise, trustworthiness, and attractiveness. Trustworthiness is evident from the honesty and consistency of influencers when showing or reviewing products. Meanwhile, attractiveness arises from the match between the influencer's lifestyle and image with the brand, making the audience feel more relatable and trusting. Overall, influencer credibility helps increase brand awareness from the brand recognition stage (people start to recognize), brand recall (people can remember again), until the brand finally becomes top of mind in the minds of the audience.

Zerlynda Ali; Hudi Santoso

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the optimization of the Yoona Squad Leader wellness community program in strengthening the brand awareness of Yoona Women. The increasing awareness of feminine hygiene and the growing concern regarding the safety of menstrual products serve as the foundation of this research, considering that more than half of Indonesian women report irritation and discomfort related to conventional sanitary pad use (Manoppo, 2022; Putinah et al., 2020). In addition, laboratory findings by the Indonesian Consumers Foundation (YLKI, 2015) revealed traces of chlorine and dioxin in many commercial sanitary pads, indicating potential reproductive health risks. The study employed a descriptive qualitative approach through observation, interviews, and active participation in the marketing division of PT Yoona Digital Indonesia during August–December 2025. The findings show that the Yoona Squad Leader program effectively strengthens all stages of the 5A Customer Path—Awareness, Appeal, Ask, Act, and Advocate—as conceptualized in Marketing 5.0: Technology for Humanity (Kotler, Kartajaya, & Setiawan, 2021). Community-based engagement drives emotional bonding, advocacy behavior, and value-based loyalty through empathy-driven communication. This program successfully empowers women to become advocates for menstrual health awareness while reinforcing brand credibility and consumer trust. The study highlights the strategic importance of community-based marketing as a sustainable approach to building human-centered loyalty and enhancing brand equity in the digital wellness industry.

Arif Hadi Prasetyo; Arif Budiharjo; Noor Rosyadi; Anis Setyorini

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The growth of the digital economy in the 5.0 era has changed consumer behavior, particularly among students as digital natives. This study aims to analyze the influence of Celebrity Endorsers, Product Quality, Social Media Marketing, and Influencer Credibility on Purchase Intention, with Brand Image as a mediating variable. The research focuses on students in Pemalang Regency who use the Shopee e-commerce platform. A quantitative approach was employed, with data collected from 100 respondents through purposive and accidental sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test with IBM SPSS 25. The results indicate that all independent variables have a positive and significant effect on Purchase Intention. In addition, Brand Image is proven to mediate the influence of these variables. The findings suggest that enhancing quality perception and selecting credible endorsers aligned with brand values are important strategies for Shopee to increase consumer purchase intention. This study provides empirical contributions to the development of digital marketing literature.

Amelia Putri Pertiwi; Emilya Yohana Natasya; Nandito Nandito; Faisal Dudayef

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of social media has made influencer parenting content one of the important sources of reference for the younger generation in understanding parenting. This study aims to examine the meaning of influencer parenting content for the younger generation in building future parenting. The research uses a qualitative approach with a literature review method on various scientific publications relevant to the topics of influencers, parenting, and digital media. The results of the study show that the younger generation interprets influencer parenting content not only as a source of practical information, but also as a reference for values and an ideal representation of the role of parents. The process of interpretation takes place actively and reflectively, influenced by personal experiences, family backgrounds, digital literacy levels, and socio-cultural contexts. In addition, the credibility of influencers and the style of delivering content also affect the acceptance rate of the audience. Influencer parenting content shapes a parenting discourse that emphasizes emotional awareness, empathic communication, positive parenting, and concern for children's mental health. Thus, the future parenting of the young generation is understood as a dynamic, adaptive, and constantly evolving social construction, with digital media as one of the main shaping factors.

Arvel Naswan Hafizh; Muhammad Aprian Nazarudin; Ridho Yazhid; Sadiyah El Adawiyah

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Development of digital media has driven significant changes in public relations practices, particularly through the implementation of Digital Public Relations (Digital PR) as an organizational communication strategy. Digital PR allows companies to build two-way relationships with the public and shape brand image in a more interactive and sustainable manner. This study aims to analyze the influence of Digital Public Relations on Dove's brand image in the #RealBeauty campaign. The study uses a quantitative approach with a survey method involving 100 social media users who are aware of the #RealBeauty campaign. Data were collected through a Likert-scale questionnaire and analyzed using simple linear regression. The results of the study show that Digital Public Relations has a significant effect on Dove's brand image. Digital PR elements such as the quality of digital content, interactivity, message credibility, and value consistency have been proven to contribute to shaping positive consumer perceptions. This study affirms the strategic role of Digital PR in building a brand image based on social values in the digital era.

Hari Mulia; Suca Rusdian; Junaedi Junaedi; Andri Muhamad Nuroni; Mia Kusmiati +4 more

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Andiny Putri Vanosha; Azizah Azizah; Febrian Febrian; Greshela Putrinova; Hafizah Luthfiyyah +6 more

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to comprehensively examine the role of social media influencers in shaping public opinion among university students through a literature review approach. The background of this research is based on the rapid development of information technology and social media, which has given rise to influencers as new communication actors with strong influence in the digital public sphere. Influencers act as opinion leaders who not only deliver information but also frame messages, construct narratives, and disseminate various issues to their audiences. University students are selected as the focus of this study because they represent an active, critical group of social media users who are highly exposed to digital content. The research method employs a literature review by analyzing various national and international scholarly journals relevant to the topics of influencers, social media, and public opinion formation. The findings indicate that influencers have a significant impact on shaping students’ mindsets, attitudes, perceptions, and attention toward social, political, cultural, and lifestyle issues. Factors such as credibility, popularity, and the intensity of interaction between influencers and their audiences play an important role in determining the effectiveness of this influence. Based on these findings, it can be concluded that social media influencers play a strategic and increasingly dominant role in the process of public opinion formation among university students in the era of digital communication.

Agus Salahudin Mubarok; Mukrodi Mukrodi

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Employee performance is a key factor in determining organizational success in achieving its strategic objectives. Various management studies indicate that employee performance is not solely influenced by individual factors, but is also significantly affected by organizational factors, particularly organizational planning and organizational structure. Effective organizational planning provides a clear direction and strategic framework that guides employees in performing their tasks, while an appropriate organizational structure facilitates coordination, clarifies authority, and supports the efficient execution of work. This study aims to analyze the influence of organizational planning and organizational structure on employee performance through a systematic literature review approach. The research method employed is a systematic literature review by examining relevant national and international journal articles published within the last ten years. Data were collected from reputable academic databases to ensure the credibility and relevance of the sources. The selected studies were analyzed qualitatively to identify patterns, relationships, and key findings related to the research variables. The results of the literature review indicate that systematic and well-formulated organizational planning contributes positively to improving goal clarity, work coordination, and employee motivation. Furthermore, an organizational structure that is aligned with organizational strategies plays an important role in clarifying task distribution, authority lines, and overall work effectiveness. The findings also reveal that organizational planning and organizational structure are interrelated and mutually reinforcing in shaping employee performance. This study concludes that the integration of organizational planning and organizational structure is a crucial factor in enhancing sustainable employee performance. The results of this study are expected to provide both theoretical contributions to organizational management studies and practical references for organizations in designing effective management systems.  

Ikhfa Amelia Tantiyuana; Afiffatur Rohimah; Abu Amar Bustomi

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of public relations as a key pillar in building reputation and enhancing the credibility of nature-based tourism in Jombang. The research focuses on the communication strategies employed by public relations officers in delivering information, managing public interactions, and utilizing digital media as the primary tool for strengthening destination image. The research method used is a case study with a descriptive qualitative approach. Data were collected through in-depth interviews with six informants, including public relations staff, tourism managers, representatives from the tourism department, local community members, and visitors.The findings show that public relations plays a vital role in reputation building through four main dimensions: message consistency, communication transparency, collaboration with communities and stakeholders, and the optimization of digital media. Field findings reveal that consistent use of social media strengthens tourists’ trust, while local community involvement adds authenticity to the destination’s image. Moreover, public relations also functions as a crisis communication manager by providing fast and accurate information during operational disruptions. In conclusion, the reputation of nature tourism in Jombang is not solely determined by natural beauty but also by the quality of communication managed by public relations. The optimization of digital and collaborative communication has become a key strategy to maintain the credibility and attractiveness of the destination amid increasingly competitive tourism dynamics.

Farhatuz Zahra; Agnia Mumtaza; Tria Patrianti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to identify the personal branding strategy implemented by Nusaibah Jazuli, a PKS faction member of the South Tangerang City Regional People's Representative Council (DPRD), in building a positive image during the 2024 Election campaign. The advancement of social media has transformed how politicians build and manage their self-image, making a strong personal brand a crucial tool for young politicians to achieve credibility and differentiation amid fierce competition. Employing a qualitative descriptive method, the study analyzes Nusaibah's approach using the Personal Branding Pyramid framework (determine who you are, determine what you do, position yourself, and manage your brand). The findings indicate that this strategy successfully built her reputation and credibility. This success is underpinned by the "Determine Who You Are" commitment, exemplified by donating her entire salary to community welfare. The "Determine What You Do" strategy is reinforced by tangible actions, including distributing 1,000 basic necessity packages and advocating for school bus services. Furthermore, she applied "Position Yourself" as a humble, people-oriented leader who is highly responsive to citizens' concerns, presenting herself as an equal to the community. Finally, "Manage Your Brand" involves consistent and continuous image maintenance. Overall, Nusaibah's ability to engage in relatable political communication successfully won public support and enhanced her reputation.

Ar, Andi; Adhiwijaya, Adhiwijaya; Anisafitri, Anisafitri; Mukriani, Mukriani

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2026 FEB Universitas Maritim Semarang

The growth of the digital economy has accelerated the development of online shops as part of digital MSMEs; however, this growth has not been fully supported by systematic financial management practices. This study aims to analyze financial management strategies applied by online shops in Parepare City based on four main indicators: financial planning, recording, reporting, and control. This research employed a qualitative approach within a postpositivist paradigm. Data were collected through participatory observation, semi-structured interviews, and documentation from five online shops selected using purposive sampling. Data analysis followed an interactive model consisting of data reduction, data display, and conclusion drawing, while data credibility was ensured through source and method triangulation. The findings reveal that financial management practices have been implemented by all research objects but remain at a basic level. Financial planning is primarily short-term and experience-based, financial recording is predominantly manual, financial reporting does not yet include formal profit and loss analysis, and financial control lacks measurable quantitative indicators. These results indicate that the main challenge in online shop financial management lies not in the absence of financial practices, but in the quality of implementation and the use of financial data for strategic decision-making. This study is expected to contribute empirically to the literature on digital MSME financial management and provide practical guidance for online shop owners to improve sustainable financial management practices.