https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/issue/feedInternational Journal of Management, Accounting & Finance (KBIJMAF)2025-08-19T16:40:56+07:00Tanti SugiartiLPPM@stiekasihbangsa.ac.idOpen Journal Systems<p style="text-align: justify;"><strong> <strong>International Journal of Management, Accounting & Finance (KBIJMAF)</strong><span style="font-weight: 400;"> is a peer-reviewed international journal published by STIE Kasih Bangsa Institute of Research and Community Services/Lembaga Penelitian dan Pengabdian kepada Masyarakat. The journal disseminates contemporary research, prominent theories, and exemplary practices in the fields of management, accounting, and finance from a global perspective. Encompassing a wide-ranging scope, the journal features articles addressing diverse topics, including but not limited to strategic management, financial accounting, risk management, investment analysis, and corporate finance. Additionally, the journal presents interdisciplinary research which synthesizes management, accounting, and finance concepts with other disciplines, such as economics, psychology, and sociology. This publication is issued quarterly in <strong>January, April, July, and October.</strong></span></strong></p>https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/331The Role of Positive Emotion in Mediating the Effect of Promotional Attractiveness toward Impulse Buying2025-07-24T11:00:43+07:00Kadek Ayu Mayang Savitrimayangsavitri5531@gmail.comGede Suparnagede_suparna@unud.ac.id<p><em>Gojek, as a leading on-demand service company in Indonesia, continues to leverage technological advancements and shifts in consumer behavior from offline to online shopping. One of its flagship services, GoFood, faces challenges in maintaining its market position and increasing the number of transactions due to increasing competition in the food delivery industry. This study aims to explain the role of positive emotions in mediating the influence of promotional appeals on impulse purchases among GoFood customers. This study uses consumer behavior theory and the Stimulus-Organism-Response (S-O-R) model as a theoretical basis. The study was conducted in Denpasar City, involving 180 respondents through a survey method using questionnaires distributed offline and online. The sampling technique used was non-probability sampling with a purposive sampling approach. Data analysis was carried out using path analysis, classical assumption tests, Sobel tests, and Variance Accounted For (VAF) tests with the help of SPSS 25 software. The results showed that all proposed hypotheses were accepted. Promotional appeals had a positive and significant effect on impulse purchases. Promotional appeals also had a positive and significant effect on positive emotions. Furthermore, positive emotions also significantly influence impulse buying. Positive emotions have been shown to partially mediate the effect of promotional appeal on impulse buying. Practical implications of this research suggest that GoFood optimize attractive discount promotions by providing users with greater flexibility and control to evoke positive emotions that encourage impulse buying behavior. Discount promotions should be designed creatively and personally, using engaging visuals, persuasive language, and offers tailored to customer preferences.</em></p>2025-07-29T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/330The Role of Brand Trust in Mediating Social Media Marketing Effects on Orlenalycious Brand Loyalty2025-07-24T10:56:39+07:00Made Dwika Cahya Putridwikacahyaa@gmail.comI Gusti Ayu Ketut Giantariayugiantari@unud.ac.id<p><em>This study aims to analyze the role of brand trust in mediating the influence of social media marketing on brand loyalty in Orlenalycious, an MSME brand known for its brownie products. In an increasingly competitive industry, building strong relationships with customers has become essential, and social media marketing is becoming one of the effective ways to achieve this. This research was conducted in Denpasar City using questionnaires distributed to 120 respondents online and offline. The sampling technique used is non-probability sampling with the purposive sampling method. The results of the study showed that all the hypotheses put forward were accepted. Social media marketing has been proven to have a positive and significant effect on brand loyalty, as well as on brand trust. In addition, brand trust also has a positive and significant influence on brand loyalty. Interestingly, brand trust can mediate the influence of social media marketing on brand loyalty in part. These findings support the Stimulus-Organism-Response (S-O-R) model, which emphasizes the importance of social media marketing in influencing consumer attitudes and behaviors through accurate information and in accordance with the promises of the products offered. The implications of this study show that in order to increase brand loyalty, Orlenalycious needs to continue to provide up-to-date information and fulfill product promises through social media marketing, so as to strengthen consumer trust and increase brand loyalty. These results are expected to be a guide for MSME managers in designing more effective marketing strategies, especially in utilizing social media to build long-term relationships with customers.</em></p>2025-07-30T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/333The The Effect of Augmented Reality Virtual Try-On on Purchase Intention Through the Mediation of Perceived Enjoyment2025-07-25T15:53:47+07:00Ni Made Prayogi Wahyu Sutarjanaprayogiiwahyu@gmail.comNi Wayan Ekawati Ekawatinekawati@unud.ac.id<p class="abstractFAITH">Abstract. The shift in consumer behavior from offline to online platforms has significantly accelerated the growth of e-commerce in Indonesia, fundamentally transforming how businesses interact with their customers. Luxcrime, a local cosmetic brand, has responded to this digital evolution by integrating an augmented reality (AR) virtual try-on feature through the Shopee marketplace. This feature is a key component of the brand's digital marketing strategy aimed at enhancing customer engagement, interactivity, and purchase decision-making processes. This study investigates the mediating role of perceived enjoyment in the relationship between AR virtual try-on experiences and consumers' purchase intention toward Luxcrime products on Shopee, specifically in Denpasar City. A total of 100 respondents were surveyed using offline questionnaires with purposive non-probability sampling. The research adopts a combined theoretical framework—Stimulus-Organism-Response (SOR) theory and the Technology Acceptance Model (TAM)—to better understand consumer psychological responses and behavioral outcomes in digital environments. The collected data were analyzed using path analysis via SPSS version 26.0. The results show that all hypotheses are supported: AR virtual try-on has a significant and positive impact on both perceived enjoyment and purchase intention. Furthermore, perceived enjoyment plays a partial mediating role between AR try-on and purchase intention, indicating that enjoyment enhances the persuasive power of virtual product interactions. The study concludes that AR features should not only serve a functional purpose but also evoke positive emotional experiences to maximize their impact. Luxcrime is advised to continue improving the quality, realism, and interactivity of its AR features to increase consumer satisfaction and conversion rates in a competitive digital marketplace.</p>2025-07-31T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/337Digitalization and Automatization on the Performance of Employees of the Karanganyar Environmental Service through Job Satisfaction 2025-08-01T14:25:57+07:00Rahayu Pancaningsih210414048@mhs.udb.ac.idAgus Suyatnoagus_suyatno@udb.ac.idEsti Dwi Rahmawatiesti_dwirahmawati@udb.ac.id<p class="abstractFAITH"><em>This study aims to examine the effect of digitalization and automation on employee performance, with job satisfaction as a mediating variable. The background of this research is based on the dynamics of modern organizations that are required to continuously adapt to technological developments, particularly in the era of digital transformation. The implementation of digital technology and automation systems has become a key strategy for improving operational efficiency, accelerating work processes, and optimizing workforce productivity. However, this transformation also poses new challenges, particularly regarding how technology impacts employee job satisfaction and overall performance. This study employed a quantitative approach with a survey method. A questionnaire using a 4-point Likert scale was distributed to 65 employees of the Karanganyar Regency Environmental Agency. Data collection was conducted directly, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine the relationships between variables and the mediating role of job satisfaction. The results indicate that digitalization and automation have a positive and significant impact on employee performance. Furthermore, job satisfaction was also shown to play a significant mediating role in strengthening the influence of digitalization and automation on performance. These findings demonstrate that the success of technology implementation in the workplace is not solely determined by technical aspects, but also depends heavily on how the technology improves employee well-being and job satisfaction. Therefore, organizations need to consider employee psychological aspects at every stage of their digital transformation. This research provides theoretical and practical contributions to understanding the role of digitalization and automation in improving employee performance through a job satisfaction-oriented approach.</em></p>2025-07-30T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/295Bridging the Gap: A Literature Review on the Integration of Accounting Information Systems (AIS) into Mainstream Accounting Research 2025-05-22T21:09:13+07:00Santa Kristina Sesesantakristinasese200@gmail.comFarah Qollbia farah@kasihbangsa.ac.id<p><em><span style="font-weight: 400;">This qualitative literature review explores the integration of Accounting Information Systems (AIS) into mainstream accounting research. The study identifies significant barriers, including limited representation of AIS topics in mainstream journals and divergent research methodologies. Despite these challenges, the review highlights the growing importance of digitalization and emerging technologies, which present opportunities for AIS to significantly impact accounting practices. The findings suggest that fostering interdisciplinary collaboration, embracing methodological diversity, and developing a unified research agenda are essential steps toward achieving greater integration. This integration is crucial for harnessing the full potential of AIS research to drive innovation and address complex challenges in the digital age. The review also acknowledges limitations, such as the selection of articles and linguistic constraints, which may impact the generalizability of the findings.</span></em></p>2025-07-31T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/344The Influence of Digital Advertising and Content Marketing on Increasing Sales of MSME Products on Instagram2025-08-19T16:40:56+07:00Agus Setiawanzzborneo06@gmail.comSarwani Sarwanibungazulkarnain6@gmail.comFedianty Augustinahfedianty.augustinah@unitomo.ac.idLiling Listyawatililinglistyawati@unitomo.ac.id<p><em>This study examines the causal relationship between online promotion strategies and the distribution of digital marketing materials with increased sales of MSMEs on Instagram. The background is changes in consumer behavior and developments in digital technology that have encouraged MSMEs to adapt to social media marketing. Using quantitative methods with an explanatory research design and purposive sampling techniques, 96 respondents who had purchased MSME products through Instagram were ob-tained. Data analysis included validity tests, reliability tests, classical assumptions, multiple linear regression, t-tests, F-tests, and determination coefficients. The results indicate that digital ads and marketing content have a positive and significant impact, both partially and simultaneously, on sales growth. Based on the test results, the digital advertising variable was proven to have a positive and significant influence on sales growth, as indicated by a t-value of 3.843, which exceeded the critical value of 1.661 with a significance level of 0.000 < 0.05. The marketing content variable also has a positive and significant impact, reflected in the t-value of 7.559 > 1.661 and Sig. 0.000 < 0.05. Simultaneously, both variables positively and significantly influence sales growth, as evidenced by the calculated F value of 249.092 with a significance level of 0.000 < 0.05. Simultaneously, both variables positively and significantly influence sales growth, as evidenced by the calculated F value of 249.092 with a significance level of 0.000 < 0.05. In conclusion, the integration and consistent use of these two strategies can improve the sales performance of MSMEs and their competi-tiveness in the digital market.</em></p>2025-07-31T00:00:00+07:00Copyright (c) 2025 International Journal of Management, Accounting & Finance (KBIJMAF)