Analisis Akuntansi Biaya Digital Marketing terhadap Customer Acquisition Cost dan Dampaknya pada Laba Bersih Perusahaan E-Commerce di Wilayah Surakarta

Nurita Elfani Prasetyaningrum prasetyaningrum; Ramadhian Agus Triono Sudalyo

doi:10.33059/jensi.v10i1.14434

Nurita Elfani Prasetyaningrum prasetyaningrum Universitas Surakarta
Ramadhian Agus Triono Sudalyo Program Studi Teknik Informatika, Universitas Surakarta

DOI: https://doi.org/10.33059/jensi.v10i1.14434

Keywords: Accounting, Customer Acquisition Cost, Digital Marketing Cost, E-Commerce, Net Profit

Abstract

This study aims to analyze the accounting treatment of digital marketing costs on Customer Acquisition Cost (CAC) and its impact on the net profit of e-commerce companies in the Surakarta region. The Surakarta region covers Surakarta City, Boyolali Regency, Sragen Regency, Karanganyar Regency, Wonogiri Regency, Klaten Regency, and Sukoharjo Regency. The research uses a quantitative approach with a purposive sampling technique, involving 100 e-commerce companies as the research sample. Data were collected through questionnaires and financial documentation. The variables consist of digital marketing cost accounting, Customer Acquisition Cost, and net profit. Data analysis employed multiple linear regression with classical assumption tests. The results revealed that digital marketing cost accounting has a significant negative effect on CAC (β=−0.452, p<0.05), CAC has a significant negative effect on net profit (β=−0.488, p<0.05), and CAC partially mediates the effect of digital marketing cost accounting on net profit. This research contributes to the development of management accounting practices in the digital era, particularly for e-commerce businesses in the Surakarta region.

References

Baron, Reuben M., and David A. Kenny. 1986. “The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations.” Journal of Personality and Social Psychology 51(6):1173–82. doi: 10.1037/0022-3514.51.6.1173.

Chaffey, Dave. 2022. Digital Marketing: Strategy, Implementation & Practice. 8th ed. Pearson.

Eisenhardt, Kathleen M. 1989. “Agency Theory: An Assessment and Review.” Academy of Management Review 14(1):57–74. doi: 10.5465/amr.1989.4279003.

Ghozali, Imam. 2021. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. 10th ed. Semarang: Badan Penerbit Universitas Diponegoro.

Hair, Joseph F., William C. Black, Barry J. Babin, and Rolph E. Anderson. 2019. Multivariate Data Analysis. 8th ed. Hampshire, UK: Cengage Learning.

Horngren, Charles T., Srikant M. Datar, and Madhav V Rajan. 2022. Cost Accounting: A Managerial Emphasis. 17th ed. Hoboken, NJ: Pearson Education.

Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3(4):305–60. doi: 10.1016/0304-405X(76)90026-X.

Kementerian Komunikasi dan Informatika Republik Indonesia. 2023. Laporan Tahunan Program Literasi Digital Nasional. Jakarta.

Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield. 2020. Intermediate Accounting. 17th ed. Hoboken, NJ: Wiley.

Kotler, Philip, Kevin Lane Keller, and Alexander Chernev. 2021. Marketing Management. 16th ed. Hoboken, NJ: Pearson Education.

Lenskold, James D. 2023. Marketing ROI: The Path to Campaign, Customer, and Corporate Profitability. 2nd ed. New York: McGraw-Hill.

Prasetyaningrum, N. E., and R. A. T. Sudalyo. 2025. “Konsolidasi Data Akuntansi Dan Pemasaran Digital: Strategi Dan Tantangan Dalam Analisis Kinerja Pemasaran Pada Perusahaan Ritel Di Surakarta.” Jurnal Penelitian Manajemen Terapan 10(1):26–38.

Prasetyaningrum, Nurita Elfani, Ramadhian Agus Triono Sudalyo, Juni Trisnowati, and Sarsiti Sarsiti. 2024. “Integration of Project Management and Digital Marketing to Improve Financial Performance: A Qualitative Study of IT Companies in Surakarta.” International Journal of Economics, Business and Accounting Research (IJEBAR) 9(4):968–79. doi: 10.29040/ijebar.v9i4.18527.

Prasetyo, Adi Budi, Sri Nurhayati, and Tri Wahyudi. 2022. “Implementasi Akuntansi Berbasis Aktivitas Dalam Pengelolaan Biaya Pemasaran Digital Dan Efisiensi Customer Acquisition Cost.” Jurnal Akuntansi Dan Keuangan Indonesia 19(2):112–30. doi: 10.21002/jaki.2022.07.

Riyanto, Bambang. 2022. “Perlakuan Akuntansi Biaya Pemasaran Digital Pada Perusahaan E-Commerce: Studi Empiris Di Indonesia.” Jurnal Riset Akuntansi Dan Keuangan 10(3):245–62. doi: 10.17509/jrak.v10i3.48291.

Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 2nd ed. Bandung: Alfabeta.

Supriyanto, Dedi, and Rina Handayani. 2021. “Pengaruh Efisiensi Biaya Pemasaran Digital Terhadap Profitabilitas Perusahaan Startup Di Indonesia.” Jurnal Manajemen Dan Bisnis Sriwijaya 19(1):45–62. doi: 10.29259/jmbs.v19i1.13204.

Warren, Carl S., James P. Jones, and William B. Tayler. 2021. Financial & Managerial Accounting. 15th ed. Mason, OH: Cengage Learning.

Wijayanti, Dyah Ayu, and Hadri Kusuma. 2023. “Analisis Pengaruh Customer Acquisition Cost Terhadap Laba Bersih Perusahaan E-Commerce UMKM Di Jawa Tengah.” Jurnal Ekonomi Dan Bisnis 26(1):78–96. doi: 10.24914/jeb.v26i1.6412.