https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/issue/feed JURNAL CAFETARIA 2025-02-24T05:28:04+07:00 Dr (c). Tegor, S.E., M.M., C.GL tigor.belitong@gmail.com Open Journal Systems <p style="text-align: justify;">The accounting study program, Karimun University Publishes Research Journal with the name Cafetaria as a container containing various research results of Lecturers, Students, Alumni and other parties related to science in the field of Accounting, Management and Economics in general. Cafetaria was taken from Jermatik English in medieval western Europe. Cafetaria is a place to serve the sale of food and drink to customers in a self-service manner and means productive efforts that not only focus on profit-oriented but also try to meet the needs and comfort of customers. Cafetaria was chosen as a Journal Name as a marker that the results of research in the field of Accounting and Finance published can be a reference for observers, practitioners and policymakers at the local and regional level in investigating and expected to be a problem solver of the economy that is able to answer economic problems, especially in the field of accounting and management.</p> <p>&nbsp;</p> <p><img src="/public/site/images/frangky/cover.jpg"></p> https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1437 A SYSTEMATIC LITERATURE REVIEW: NAVIGATING THE BALANCE ENGAGING CUSTOMER EXPERIENCE AND DATA SECURITY IN THE DIGITAL ERA 2025-01-20T04:59:14+07:00 Muhammad Nur Fietroh m.nur.fietroh@uts.ac.id Meithiana Indrasari meithiana.indrasari@unitomo.ac.id <p>In an increasingly digitalized world, a key challenge for companies is to meet customers’ expectations for personalized and satisfying experiences, while protecting their privacy and data security. This study aims to understand how companies can balance delivering engaging customer experiences and maintaining data security in the digital era. Using a Systematic Literature Review (SLR) approach, this study analyzes 67 articles published between 2020 and 2024 to identify trends, challenges, and opportunities in this area. The results show that successfully creating this balance depends on three main aspects: the application of innovative technologies, responsive regulation to change, and building customer trust. The findings also highlight the importance of cross-disciplinary collaboration in developing a more holistic and strategic approach. This study contributes to theory development by offering a new conceptual framework on the relationship between customer experience and data security. In addition, the findings are also practically relevant for companies in designing policies and strategies that allow them to remain competitive without compromising customer privacy. By combining theoretical and practical insights, this study is expected to help companies better respond to the challenges of the digital era.</p> 2025-01-13T00:00:00+07:00 Copyright (c) 2025 Muhammad Nur Fietroh, Meithiana Indrasari https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1438 DIGITAL MARKETING TRANSFORMATION: STRATEGIES, CHALLENGES, AND INNOVATION TO INCREASE CONSUMER ENGAGEMENT IN THE DIGITAL ERA 2025-01-20T05:04:14+07:00 Sherwin Ary Busman sherwin.ary.busman@uts.ac.id Meithiana Indrasari meithiana.indrasari@unitomo.ac.id <p>This paper presents a comprehensive review of 60 articles on digital marketing strategies, challenges, and technological innovations for enhancing consumer engagement in the digital age. The review identifies three key strategies: social media marketing, content marketing, and personalization. Social media enables direct interaction, community building, and content dissemination, aligning with the Uses and Gratifications theory. Content marketing attracts attention through informative and entertaining content, guided by the Content Marketing Matrix. Personalization tailors content to individual preferences, supported by Cognitive Psychology.The review also highlights significant challenges in adopting digital marketing technologies, including limited human resources, evolving consumer preferences, and data privacy and security concerns. Businesses, especially in developing countries, often lack skilled digital marketing professionals and struggle to adapt to changing consumer behaviors and expectations. Addressing data privacy and security is crucial with the increasing use of data in digital marketing.Furthermore, the review identifies technological innovations that can enhance personalization and consumer experiences. Artificial intelligence (AI) enables data analysis, personalized recommendations, and automated marketing tasks. Big Data provides deeper consumer insights, the Internet of Things (IoT) facilitates connected experiences, and Cloud Computing supports data management. These findings offer valuable insights for businesses seeking to leverage digital marketing strategies and technologies effectively. By understanding the key strategies, challenges, and innovations, companies can enhance consumer engagement and thrive in the digital landscape.</p> 2025-01-13T00:00:00+07:00 Copyright (c) 2025 Sherwin Ary Busman, Meithiana Indrasari https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1439 CUSTOMER ENGAGEMENT ON PURCHASE INTENTION AND PURCHASE DECISIONS AT SHOP PEDIA 2025-01-20T04:54:39+07:00 Agus Santoso Agus.santoso@uts.ac.id Yuni Purnama yuni.purnama@uts.ac.id Tarisya Dwi Gita yuni.purnama@uts.ac.id <p>The development of social media, especially TikTok, has brought about a significant transformation in consumer behavior in the digital era. TikTok, originally an entertainment platform, now acts as an e-commerce platform through a basket feature that allows direct in-app purchases. This research analyzes the influence of customer engagement on buying intention and purchasing decisions among Generation Z in Sumbawa City. Using the Stimulus-Organism-Response (SOR) theory as a basis, this research utilizes a quantitative approach with purposive sampling involving 103 respondents collected through an online survey. The results of the regression analysis show that customer engagement has a positive and significant influence on purchase intention (R²=0.522, p&lt;0.05) and purchasing decisions (R²=0.502, p&lt;0.05). Direct interaction is like giving likes and comments, and watching live streaming has proven to improve consumers' emotional experiences that drive purchasing decisions. These findings provide important insights for business owners in leveraging marketing and engagement-based strategies to increase consumer engagement and loyalty through the TikTok platform.</p> 2025-01-20T04:54:30+07:00 Copyright (c) 2025 Agus Santoso, Yuni Purnama, Tarisya Dwi Gita https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1440 THE IMPACT OF FINANCIAL ATTITUDES AND FINANCIAL LITERACY ON FINANCIAL WELLBEING WITH FAMILY FINANCIAL MANAGEMENT AS A MODERATING VARIABLE: A CASE STUDY OF UMKM SUMBAWA DISTRICT 2025-01-21T05:04:53+07:00 Jayanti Mandasari jayanti.mandasari@uts.ac.id Fahlia Fahlia fahlia@uts.ac.id Hartini Hartini hartini@uts.ac.id <p>Low financial knowledge hinders financial walfare and has a direct impact on the quality of life of individuals and communities. Ignorance in financial management can lead to poor decisions, such as ineffective debt management, inappropriate investments, and lack of preparation for emergency needs. Conversely, adequate financial knowledge is essential for the welfare and financial stability of the community, especially for Micro, Small and Medium Enterprises (MSMEs). This study aims to analyze the effect of financial attitudes and financial literacy on financial walfare, with family financial management as a moderating variable. The analytical tool used is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The population in this study included all MSME actors in Sumbawa Regency, totaling 1,362. Given the large population, the determination of the sample size was carried out using the Slovin formula, so that the number of samples in this study was 200 respondents with a 5% margin of error. Data were collected through a questionnaire using a Likert scale with a nominal scale of 1-4. The results showed that financial attitude, financial literacy, and family financial management have a positive and significant influence on financial walfare partially. In addition, family financial management can moderate (strengthen) the influence of financial attitudes and financial literacy on financial walfare in MSME actors in Sumbawa Regency.</p> 2025-01-21T05:03:30+07:00 Copyright (c) 2025 Jayanti Mandasari, Fahlia Fahlia, Hartini Hartini https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1441 THE ROLE OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL, SALARY, AND INCENTIVES IN IMPROVING EMPLOYEE PERFORMANCE 2025-01-22T05:06:53+07:00 Aris Sugiyarto aris.sugiarto@uts.ac.id Sriyatun Sriyatun sriyatun@uts.ac.id <p>The level of business competitiveness is currently increasing. This motivates management to persist in enhancing performance to attain corporate objectives. To fully fulfil corporate objectives, it is essential to enhance the quality of organisational performance. The study was carried out at PT Samawa Graha Wisata, Sumbawa. The research conducted is associative in nature, employing a quantitative methodology through the distribution of questionnaires to employees and data analysis via SPSS v.25 software, focussing on the impact of management accounting information systems, internal control, salaries, and incentives on employee performance as primary data. The results showed that management accounting information systems, internal control, salary, and incentives each have a significant positive effect on employee performance. In addition, these factors collectively have a significant impact on employee performance. Thus, effective management of accounting information systems, implementation of good internal controls, and provision of appropriate salaries and incentives can contribute directly to improving employee performance in an organization.</p> 2025-01-22T05:05:27+07:00 Copyright (c) 2025 Aris Sugiyarto, Sriyatun Sriyatun https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1442 ANALYSIS OF ELECTRIC VEHICLE PURCHASE INTENTIONS BY LOOKING AT PROMOTIONS, INNOVATIONS AND GREEN LIFESTYLE BY THE SUMBAWA COMMUNITY 2025-01-22T05:52:27+07:00 Nurasia Nurasia nurasia@uts.ac.id Yuni Purnama yuni.purnama@uts.ac.id Hartini Hartini hartini@uts.ac.id Rozzy Aprirachman rozzy.aprirachman@uts.ac.id Agus Santoso agus.santoso@uts.ac.id <p>This study aims to analyze the purchase intentions of electric vehicles by looking at promotions, prices and green lifestyles by the people of Sumbawa. The research method used is a descriptive quantitative method. The data used in this study is primary data collected through questionnaires. The number of respondents used was 102 respondents. The data analysis technique used is multiple linear regression. The results showed that innovation and promotion had a positive and significant effect on purchase intention for electric motorcycles. Meanwhile, green lifestyle does not have a significant effect on purchase intention for electric motorcycles.</p> 2025-01-22T05:52:04+07:00 Copyright (c) 2025 Nurasia Nurasia, Yuni Purnama, Hartini Hartini, Rozzy Aprirachman, Agus Santoso https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1452 THE EFFECT OF FINANCIAL DISTRESS AND CASH HOLDING ON INCOME SMOOTHING 2025-02-02T05:31:45+07:00 Amalia Paramita Sari amilia.paramita.sari@unbari.ac.id Anisah Anisah amilia.paramita.sari@unbari.ac.id <p>This study aims to analyze the influence of financial distress and cash holding on income smoothing in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) during the period 2021–2023. The quantitative method used in this research is multiple linear regression. This study uses the purposive sampling technique to select 27 state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange during the period 2021–2023. Data obtained from the annual and financial reports published by each company. The research results show that financial distress has a positive and significant impact on income smoothing, which means that businesses experiencing financial problems are more likely to smooth earnings to reduce fluctuations in financial reports. On the other hand, cash holding has a negative and significant impact on income smoothing, indicating that businesses with high liquidity levels are less likely to engage in income smoothing practices. This result has real consequences for businesses in terms of maintaining transparency in financial reporting and managing liquidity and financial risk.</p> 2025-01-22T00:00:00+07:00 Copyright (c) 2025 Amalia Paramita Sari, Anisah Anisah https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1460 THE IMPACT OF HUMAN RESOURCE INFORMATION SYSTEM TECHNOLOGY, TRUST IN MANAGERS, AND JOB SATISFACTION ON EMPLOYEE LOYALTY 2025-02-10T07:11:13+07:00 Ahmad Firdaus daus.husin2@gmail.com <p>This study aims to analyze the impact of the use of HRIS (Human Resource Information System) technology on trust in managers, job satisfaction, and employee loyalty using path analysis techniques. Data were collected from respondents working in banking sector companies that have implemented HRIS technology. The results indicate that the use of HRIS technology has a positive and significant effect on trust in managers, which in turn enhances employee job satisfaction. Additionally, trust in managers and job satisfaction were found to have a positive impact on employee loyalty. This study provides important insights for organizations in utilizing HRIS technology to improve the relationship between managers and employees as well as strengthen employee loyalty.</p> 2025-01-30T00:00:00+07:00 Copyright (c) 2025 Ahmad Firdaus https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1480 THE EFFECT OF SERVICE QUALITY AND PRODUCT QUALITY ON REPURCHASE INTEREST THROUGH CUSTOMER SATISFACTION 2025-02-18T06:15:15+07:00 Novi Kurniasari novi.gui03@gmail.com Daris Purba darispurba26@gmail.com <p>In contemporary times, the culinary sector has emerged as one of the most rapidly growing segments within the service industry, demonstrating resilience even amid economic crises. Rumah Makan Bandoeng Resto exemplifies a restaurant that aims to streamline the customer shopping experience, ensuring that patrons can conveniently purchase unique offerings not available at other dining establishments in Batam. The primary objective of this study is to analyze the impact of product quality and service quality on customers' repurchase intentions, with customer satisfaction serving as a mediating variable. To achieve this, the study employs Structural Equation Modeling (SEM) to assess the relationships among the identified variables quantitatively. The findings of this research indicate that neither service quality nor product quality, along with customer satisfaction, significantly influences customers' intentions to repurchase products.</p> 2025-01-30T00:00:00+07:00 Copyright (c) 2025 Novi Kurniasari, Daris Purba https://aghniadidi.com/ojs.universitaskarimun.ac.id/index.php/akuntansi/article/view/1482 SEA SAND EXPORTS: AN OPPORTUNITY OR A DISADVANTAGE TO THE PEOPLE? 2025-02-24T05:28:04+07:00 Suyito Suyito titosuyito@gmail.com Haji Mustaqim titosuyito@gmail.com Yul Hendra titosuyito@gmail.com Yanto Tanius titosuyito@gmail.com Alpino Susanto titosuyito@gmail.com <p>This article critically examines the utilization or opportunities and losses for the people with the opening of sea sand export permits by the government which have been prohibited by the previous government regime. By focusing on the emergence of pros and cons of the opening of this sea sand export. This article analyzes how the opportunities that benefit from sea sand exports, corporations or people who profit. This study explains that sea sand mining can damage marine ecosystems and destroy biodiversity habitats, sea sand mining can damage fishermen's fishing areas and reduce fishermen's productivity, and sea sand mining can cause coastal abrasion and cause small islands to sink. This study contributes significantly to the discourse by explaining the implications of the export of sea sand in the community, as well as strategies to reduce the adverse impact of sea sand exports on environmental justice.</p> 2025-01-31T00:00:00+07:00 Copyright (c) 2025 Suyito Suyito, Haji Mustaqim, Yul Hendra, Yanto Tanius, Alpino Susanto