Jurnal Bisnis dan Pemasaran Digital

Effects of Financial Distress, Corporate Complexity, and Audit Committee Size on Interim Financial Report Publication Intervals

Ni Putu Widyawati, Rusmianto Rusmianto, Ulin Nuha Alfani — Mon, 20 Jul 2026 00:00:00 +0000

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.

The Effect of Job Placement, Compensation, and Work Environtment on Work Spirit through Job Satisfaction

Suhindra Agustian, Yadi Maryadi — Tue, 14 Jul 2026 00:00:00 +0000

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.

Artificial Intelligence, Coretax, Digital Tax Administration, Employee Performance, Service Training

Renjani Fitria Dewi, Umarudin Kurniawan, Nurmala Nurmala — Thu, 16 Jul 2026 00:00:00 +0000

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.

Social Media Strategies for Enhancing Brand Awareness in a Custom-Made Fashion Business

Jeanne Gloria Laisoka, Inty Nahari — Fri, 10 Jul 2026 00:00:00 +0000

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 extends digital marketing literature by proposing an integrated multi-platform social media strategy suitable for small creative fashion businesses and provides practical guidance for strengthening brand awareness through coordinated digital communication.

Accounting Conservatism, Firm Size, and Earnings Persistence in Explaining Earnings Quality

Syifa Salsabilla Zahra Annisa, Nurmala Nurmala, Ulin Nuha Alfani — Thu, 16 Jul 2026 00:00:00 +0000

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: The findings extend Indonesian evidence by connecting reporting prudence, organizational monitoring capacity, and earnings sustainability while keeping the economic concept of earnings quality distinct from its discretionary-accrual proxy.

Digital Economy and Tourism marketing: A Systematic Literature Review of Strategies, Challenges, and Opportunities

Sri Iswati, Diky Budiman, Sakum Sakum — Mon, 06 Jul 2026 00:00:00 +0000

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: This study contributes theoretically by providing a comprehensive conceptual mapping of digital economy implementation in tourism marketing and by offering insights for tourism practitioners, SMEs, destination managers, and policymakers.

Audit Switching, Tenure, Fees, and Audit Report Lag in Indonesian Property Firms

Vimas Wilanda, Damayanti Damayanti, Evi Yuniarti — Sat, 11 Jul 2026 00:00:00 +0000

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: Theoretically, this study clarifies how panel sensitivity analysis and sample retention shape the interpretation of non-causal evidence in sector-specific research. Practically, it alerts audit committees that auditor changes, tenure, or fees are not standalone predictors of reporting delay, while establishing strict data-traceability requirements for future timeliness studies.

Accounting Conservatism in Property Firms: Capital Intensity, Investment Oppurtinity Set and Information Asymmetry

Dhea Shevalina, Fitri Mareta, Nurmala Nurmala — Mon, 20 Jul 2026 00:00:00 +0000

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.

Green Accounting on Return on Assets (ROA): The Moderating Role of Environmental Performance

Riani Puasarin, Gema Ika Sari, Mochamad Fahru Komarudin — Thu, 16 Jul 2026 00:00:00 +0000

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.

Financial Literacy, Minimum Capital, and Risk Perception in Generation Z Capital-Market Investment Interest

Dinda Laraswati, Anita Kusuma Dewi, Klemensia Erna Christina Sinaga — Thu, 16 Jul 2026 00:00:00 +0000

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: The study extends evidence to Indonesian vocational Generation Z and integrates capability, entry affordability, and risk beliefs.

The Role of Green Platform Design in Enhancing User Comfort in Digital Marketplaces

Wed, 08 Jul 2026 00:00:00 +0000

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 highlights green platform design as a determinant of user comfort and provides practical insights for developing sustainable digital marketplace strategies that enhance user experience and loyalty.

The Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam

Desti Afyani, Artie Arditha Rachman, Dewi Zakia, Sahilly Dzulhasni — Thu, 16 Jul 2026 00:00:00 +0000

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 27
Results: 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 links transaction visibility, management-accounting information, and operational cost control by providing an auditable benchmark for B2B digital process transformation.