Vol. 5 No. 4 (2024)

Abstract

The banking industry in Indonesia is rapidly growing and becoming more competitive. Banks are striving to gain market share by offering innovative products and services and ensuring excellent customer service. XYZ has capitalized on this growth, evidenced by a 11.7% YoY credit growth in various sectors in 2022. Despite overall positive performance, some branch offices face challenges in optimizing productivity. This study aims to analyze factors influencing work productivity at XYZ. Six variables are examined leadership style, organizational culture, work environment, work motivation, job satisfaction, and work productivity. Data from 350 respondents at XYZ Bank K and L region were analyzed using SEM LISREL. The study finds that a significant direct influence was found between transformational leadership style and work environment on work motivation, adhocracy organizational culture and work environment on job satisfaction, and job satisfaction on work productivity at Bank XYZ. There is no significant influence between adhocracy organizational culture on employee work motivation, transformational leadership style on employee job satisfaction, transformational leadership style on work productivity, adhocracy organizational culture on work productivity, work motivation on work productivity, and work environment on work productivity at Bank XYZ . The mediating relationship that was not significant in this research was the relationship between transformational leadership style, adhocracy organizational culture, and work environment on work productivity through work motivation, as well as transformational leadership style on work productivity through job satisfaction. This research shows that there are two significant mediating relationships, namely adhocracy organizational culture influences employee productivity through job satisfaction and the work environment influences work productivity through job satisfaction. The managerial implication is that XYZ Bank should adopt a transformational leadership style, adhocracy organizational culture, and prioritize work environment improvements to enhance work motivation and job satisfaction, ultimately leading to increased work productivity.

Abstract

Financial reports are very important for companies, so companies are obliged to make financial reports according to applicable standards. This research was conducted with the aim of knowing the presentation financial reports of BLU UPT's Puskesmas Lima Puluh and its suitability were reviewed from PSAP Number 13. To obtain in-depth and accurate results, this research focused on UPT. Puskesmas Lima Puluh in Batubara Regency. This research uses a qualitative method with a descriptive approach, collecting data in three ways, namely observation, interviews and documentation. The analysis technique used in this research is the Dean J. Champion method. The results of this research indicate that the presentation of UPT's financial reports. Limapuluh Community Health Center has three reporting components, namely BOK (Health Operational Assistance), JKN (National Health Insurance), and PAD (Regional Original Income). In accordance with PSAP Number 13, the UPT financial report. The Fifty Health Center in 2023 is not yet as it should be, even though there are several posts in its components which are almost in accordance with the results of calculations using the Dean J. Champion method, namely 21.05%.

Abstract

Men tends to act more positively than female when it comes to romance in the workplace (Pierce et al., 1996; Powell, 1986). This research presents an exploratory assessment of workplace affairs using a qualitative approach to identify how motives and types of workplace affairs, linked on how it affect employee work behavior from a male employee experience. Social exchange theory and power dynamics approached are used to explain this phenomenon. Respondents were collected using purposive and snowball sampling methods due to the sensitive nature of the respondent criteria. The semi-structured, one-on-one in-depth interview was done to nine male employees who had and/or are engaging in workplace affair.

Finding reveals motives and types of workplace affair linked to each other especially ego/fling motive with hierarchical type of relationship. Workplace affair does affect work behavior in vary ways. Additionally, male employee experienced negative effect despite them being superior or subordinate. A negative effect mentioned such as favoritism, power abused even workplace bullying. This study emphasizes more of workplace affair as the dark side of workplace romance thus enriched the findings of previous study regarding workplace affair in Indonesia especially from male employee experience.

Abstract

This study aims to determine the relationship between firm value, carbon emission disclosure, green intellectual capital, and environmental performance and to determine the moderating role generated by firm size on the relationship between firm value, carbon emission disclosure, green intellectual capital, also environmental performance. The samples in this study were 21 companies in the energy and basic materials sectors written on the IDX in 2019-2022 which were taken using purposive sampling technique. The findings of this study resulted in six conclusions. First, carbon emission disclosure has a significant negative impact on firm value. Second, green intellectual capital has a significant positive impact on firm value. Third, environmental performance has a negative impact on firm value. Fourth, there is a positive influence between carbon emission disclosure and firm value moderated by firm size. Fifth, there is a negative influence between green intellectual capital and firm value moderated by firm size. Sixth, there is a positive influence between environmental performance and firm value moderated by firm size.

Abstract

This study aims to examine whether campus organizations and extracurricular activities have an effect either jointly or partially on the soft skills competencies of alumni of the faculty of economics and islamic business at the State Islamic University of North Sumatra (UINSU). The population in this study is all alumni of the faculty of economics and islamic business, totaling 4058 alumni with s1 status with 5 study programs, namely: sharia accounting, islamic economics, sharia insurance, sharia banking, and management. The number of samples taken as many as 60 alumni using non-probability techniques, carried out by accidental sampling, namely sampling techniques based on chance, that is, anyone who is coincidentally encountered by researchers can be used as a sample, if it is considered that the person who happened to be met was suitable as a data source. Data collection was carried out through interviews, observations and distribution of questionnaires (with likert scale) to respondents alumni of UINSU, located in the city of medan. Quantitative data analysis includes data quality tests (validity, reliability), classical assumption tests (normality, multicollinearity and heterokedasticity), correlation analysis and determination and multiple linear regression as well as hypothesis tests t-test (partial) and f-test (simultaneous) with ? = 5%. Hasil penelitian menunjukkan bahwa secara simultan maupun parsial terdapat pengaruh organisasi kampus dan kegiatan ektrakurikuler kampus terhadap kompetensi soft skills alumni fakultas ekonomi dan bisnis islam pada universitas islam negeri sumatera utara.

Abstract

This study evaluates the hedging effectiveness of Indonesia’s national electrical company, PT PLN (Persero), by comparing Ordinary Least Squares (OLS), Generalized Autoregressive Conditional Heteroskedasticity (GARCH), and Dollar Offset models. Using transaction data from 2018-2023, the analysis shows that the OLS model explains 48.8% of the variance in forward rates, indicating high effectiveness. The GARCH model, while capturing dynamic volatility with an average effectiveness of 4.32%, demonstrates the need for advanced models in volatile conditions. The Dollar Offset method, despite its simplicity, shows a moderate effectiveness of 19.03%. Combining these methods can enhance hedging strategies, providing robust risk management. Future research should expand data sources and periods to further validate findings.

Abstract

This study aims to examine price, content quality, celibirity credibility on purchase intention and is mediated by celibirity endorsement. This research uses quantitative research. The data collection technique is by using a questionnaire given to 100 respondents aged 12-40 years, this research was analyzed using SEM.PLS 4.0. The results of this study indicate that price affects purchase intention, content quality affects purchase intention, celibirity credibility has no effect on purchase intention, price affects celibirity endorsement, content quality affects celibirity endorsement, celibirity credibility affects celibirity endorsement, celibirity endorsement mediates price to purchase intention, celibirity endorsement mediates content quality to purchase intention and celibirity endorsement does not mediate celibirity credibility to purchase intention. Implications for consumers must be critical by considering price, promotional content quality, and celebrity credibility, while for sellers must focus on competitive prices, interesting content, and choosing the right celebrity.

Abstract

Organizations are transitioning to become data-driven across all business aspects, including human resource management. The most crucial data managed is from Employee Engagement Surveys (EES). Organizations require process improvements to analyze EES results more quickly and accurately, even at the subsidiary level. This study implements the design science method to develop an artifact in the form of a Business Intelligence (BI) dashboard. The EES BI dashboard is evaluated using the Technology Acceptance Model (TAM) to assess user acceptance within the organization. The results indicate that the EES BI dashboard is well-received, with users demonstrating a high intention to use it. Thus, it is concluded that design science can be implemented to produce artifacts that assist organizations.

Abstract

The implementation of PSAK 109 aims to guarantee the level of compliance with its implementation by Amil Zakat Institutions and whether they follow sharia principles or not. Definition, Recognition and Measurement, Presentation, and Problems This is related to PSAK 109 which regulates distribution, operational rules and accounting for zakat and infaq/alms. Qualitative research includes this research. For this research, primary and secondary data were used for fact analysis using descriptive analysis to describe a collection of information, presenting facts through an information reduction process and thought-provoking conclusions. The research results show that PSAK 109 has not been fully implemented by Dompet Dhuafa Medan. This research focuses more on reporting ZIS money, while previous research discussed more on the distribution of ZIS funds.

Abstract

The objectives of this research are research aims to understand the influences of human resource management practices, employee innovation, and job satisfaction on the usage of human resource management information systems (HRMIS) and employee performance. It also investigates how HRMIS usage affects employee performance and examines the mediation effects of HRMIS on the relationships between human resource management practices, employee innovation, job satisfaction, and employee performance. The study is descriptive quantitative and classified as explanatory research, with a sample of 30 employees from PT.GSI, and it employs Structural Equation Modeling Partial Least Squares (SEM PLS) for data analysis. The results showed that; The study found that Human Resource Management Practices (HR), Employee Innovation (EV), and Job Satisfaction (JS) each have a positive and significant effect on the Human Resource Information Systems (IS) of PT GSI employees. Additionally, HR and JS have a positive and significant impact on Employee Performance (EP), whereas EV has a positive but insignificant effect on EP. The IS itself positively and significantly influences EP. Moreover, IS mediates the effects of HR, EV, and JS on EP, enhancing the relationship between these variables and employee performance.

Abstract

This research aims to analyze the influence of service quality and digital marketing on tourist decisions, then to analyze the influence of service quality and digital marketing on brand image, then to analyze the influence of the mediation effect of brand image on the influence of service quality and digital marketing on tourist decisions at the Wapa di Hotel Ume Resort & Villas Ubud. The sampling technique uses a purposive sampling method. The population in this study is all tourists who have used or are currently using accommodation facilities or staying at the Wapa di Ume Resort & Spa Ubud Hotel. The type of data used in this research is quantitative data. The data source in this research is primary data. Data analysis in this research uses the Partial Least Square (PLS) approach using SmartPLS software, namely SmartPLS 4.0. The research results show that, 1) Service quality has a positive and significant effect on tourists' decisions, 2) Digital marketing has a positive and significant effect on tourists' decisions, 3) Service quality has a positive and significant effect on brand image, 4) Digital marketing has a positive and significant effect on brand image, 5) Brand image has a positive and significant influence on tourist decisions, 6) Brand image is able to partially mediate the influence of service quality on tourist decisions, and 7) Brand image is able to partially mediate the influence of digital marketing on tourist decisions.

Abstract

Aligned with the goal of the Indonesian Payment System 2025 to accelerate inclusive finance, develop MSMEs (Micro, Small, and Medium Enterprises), streamline transactions, and enhance economic growth, the government has implemented cross-border QRIS payment system cooperation with Thailand, Malaysia, and Singapore. Technology Acceptance Model/TAM, Unified Theory of Acceptance and Use of Technology 2/UTAUT2, user system trust theories (perceived trust and perceived security), and financial literacy are integrated to identify factors influencing the intention to use cross-border QRIS. The research method is quantitative using SEM (Structural Equation Modeling), data collected through online questionnaires distributed to cross-border QRIS users. The total number of participant respondents is 356, and the data obtained are processed using SmartPLS application. The data analysis results from this study show that the intention to use QRIS cross-border is only significantly and positively affected by perceived usefulness, habit, and then hedonic motivation.

Abstract

The purpose of this study is to look at the factors that influence people's intention to use mental health app selfcare.id with an emphasis on perceived ease of use, perceived usefulness, social influence, trust, and stigma in digital mental health service, and how mental health needs can moderate the impact of these variables. The research technique used is explanatory research, with 100 sample data collected through questionnaires sent to selfcare.id users and analyzed using the PLS-SEM method. The research findings reveal the indirect effects of social influence, trust, and stigma on intention to use the selfcare.id application through mental health needs are not mediated, but the effect of mental health needs on intention to use is positive and significant. This research highlights the importance of improving people's understanding of mental health, removing stigma, and developing trust in mental health service technology. It is recommended that features are developed to be easier to use, access and mental health services are improved through information and communication technology, and wider education is conducted to increase the adoption of mental health technology in the community, especially in light of the COVID-19 pandemic which has increased mental health issues globally.

Abstract

This research aims to analyze the influence of financial ratios on share prices in the banking sub-sector listed on the Indonesia Stock Exchange. The approach in this research is to use a quantitative approach and based on its objectives, this type of research is causal, namely research that explains the influence of an independent variable on the dependent variable. The independent variables in this research include Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Assets (ROA) and the dependent variable in this research is Stock Price. The population of this research is banking companies listed on the Indonesia Stock Exchange, totaling 46 banking issuers. The sample determination procedure uses a non-probability sampling method, namely in the form of purposive sampling. Purposive sampling is a sampling technique with certain considerations. Based on the selection results, there were 20 banks that met the criteria. Data analysis was carried out using multiple linear regression analysis. The results of the analysis show that the Current Ratio and Debt to Equity Ratio have a negative effect on stock prices, Return On Assets have a positive effect on share prices.

Abstract

The aim of this research is to determine the influence of independent commissioners on managerial ownership of green accounting on the financial performance of consumen non-cyclicals sectors companies. This type of research is quantitative. The data sources used are primary data and secondary data. Primary data was obtained from questionnaires. Secondary data from company data, journals and books. Independent commissioners positively impact financial performance. Through objective and independent oversight, companies can enhance financial performance via more effective management, increased transparency, and greater investor confidence. Managerial ownership also significantly improves financial performance. When management holds company shares, they have a strong incentive to encourage financial performance, minimize conflicts of interest, and make more strategic decisions. Similarly, green accounting has a notable positive effect on financial performance.

Abstract

The purpose of this study is to analyze the three variables—competence, independence, and supervision—that influence dysfunctional audit behavior. It examines whether competence, independence, and supervision influence dysfunctional audit behavior directly and/or indirectly. Data were collected from 60 respondents/auditors from the BPK Representative Office of West Java Province using simple random sampling and analyzed with SPSS 26.0. The findings reveal that competence and independence have a significant and direct negative influence on dysfunctional audit behavior, while supervision does not have a direct influence on dysfunctional audit behavior. Furthermore, supervision through competence and independence has an indirect influence on dysfunctional audit behavior. To obtain a more complete view and recommendations for future BPK improvements, it is advised that future research be conducted using a more holistic approach for the BPK as an organization, using the same or appropriate factors.

Abstract

This study aimed to examine the effect of digital transformation and workplace effectiveness on organizational citizenship behavior. This study used cross-sectional survey research design with quantitative research approach to address the objectives. There were sixty-two employees of Surabaya personnel and human development agency (BKPSDM Surabaya) involved as the respondents. They were chosen using voluntary sampling technique. Data were collected using a questionnaire with six-point Likert’s scaling method comprising of measuring the three variables. Data were then analyzed using descriptive statistics and multiple linear regression to portray the depiction of employees perceived digital transformation, workplace effectiveness, and organizational citizenship behavior and to reveal the correlational nexus between variables. Results showed that employees perceived digital transformation, workplace effectiveness, and organizational citizenship behavior were in a very high category (Swanson’s Q = Q4). Another finding showed that digital transformation and workplace effectiveness affected the formation of organizational citizenship behavior.

Abstract

One of the main objectives of macroeconomic and fiscal policy in Ethiopia, as in many other developed and developing nations, is to reduce unemployment. This study examines the impact of fiscal policy on unemployment in Ethiopia from 1990 to 2022. The analysis employed the ARDL Model and cointegration test. The variables analyzed include real gross domestic product (RGDP), government spending, tax income, trade openness, population growth, and the unemployment rate. A stationarity test was conducted, revealing that all variables except population growth were stationary at their first difference. The cointegration test indicated a long-term relationship among the examined variables. Additionally, the ECM results showed that government spending negatively affects unemployment, while tax income has a positive impact. The Granger causality results demonstrated a one-way relationship, with causality flowing from government spending to unemployment. This method provides evidence of a long-term relationship between the unemployment rate and factors such as government spending and tax income. The study suggests that the government should restructure its spending patterns by allocating more funds to productive expenditures and enhance its revenue generation by diversifying Ethiopia's revenue streams.

Abstract

This study aims to formulate the core problem by choosing what is the best strategic alternative that can be taken by Islamic business units to accelerate the growth of the Islamic banking industry. By exploring aspects of internal and external problems. Then the solution from internal and external of various acceleration strategies based on expert opinion related to the phenomenon of the researcher's problem. This research methodology is descriptive qualitative with a quantitative approach and research using ANP (Analytic Network Process) analysis tools. In this study using experts totaling 5 people consisting of academics, practitioners and regulatory experts. The results of this study indicate that: 1). There are two main problems, namely external and internal problems. The most prioritized problem in determining the acceleration strategy is the external problem with an average combined value of 53%, while for the W (Rater Agreement) value of all respondents is 0.36. The most prioritized external problem is the problem of local government support with an average value of 35% with a Rater Agreement of all respondents of 0.64, while the priority problem in internal problems is the problem of capital. 2) for the most prioritized solution, namely the external solution with a combined average value of 54%, while for the W (Rater Agreement) value of all respondents is 1. In the most prioritized external solution, namely local government support, the W (Rater Agreement) value is 0.84. With an average value of 35%. 3. The most prioritized strategy is conversion with an average value of 26%, while for the marger, spin off and acquisition strategies it is around 25%, with a W (Rater Agreement) value of 0.46, meaning that the answers of the respondents have moderate agreement.

Abstract

The aims of this research is to determine the influence of celebrity endorsers and brand image on brand awareness on purchase decisions for MS Glow for Men products. This type of research is quantitative using secondary data via Instagram online. The population in this study involved all users of Ms Glow for Men products in Denpasar City (Ms. Glow for Man, Denpasar). The sample in this study by 144 respondents. The data collection technique questionnaires using the Google form. Data processing for descriptive analysis used SPSS statistical application software and analyzed using SElM with the help of Partial Least Squares (PLS) software.  Celebrity endorsers and brand image have a positive and significant influence on consumer purchase decisions and consumer purchase interest. Brand awareness has a positive and significant influence on consumer purchase decisions and consumer purchase interest. Purchase interest has a positive and significant influence on consumer purchase decisions. The relationship between the brand image construct and purchase decisions can be mediated by the purchase interest construct. Then, the relationship between the celebrity endorser construct and purchase decisions can be mediated by the purchase interest construct. The results of this analysis indicate that the better the endorser's ability to introduce and promote products as consumers' purchase interest increases, this will also increase their purchase decisions.