International Conference of Business and Social Sciences

THE EFFECT OF SERVICESCAPE AND LIFESTYLE ON REPURCHASE INTENTION WITH MEDIATION OF PERSUASION ON SOETA DINING HALL CAFE BINJAI

Sri Adina Sitepu, Beby Karina Fawzeea Sembiring, Syafrizal Helmi Situmorang — Wed, 27 Dec 2023 00:00:00 +0700

This study aimed to determine and analyze the effect of servicescape, and lifestyle on repurchase intention with persuasion as moderation. The type of data used is primary data. The population in this research is infinite, with an accidental sampling technique of as many as 135 samples. The data analysis method used is moderating. Data analysis was performed through SPSS. The results of this study state that servicescape has a significant effect on repurchase intention, lifestyle has a significant effect on repurchase intention, persuasion has a significant effect on repurchase intention, and persuasion is significant as a moderator of the servicescape relationship on repurchase intention, while persuasion significant as a moderator of the relationship between lifestyle and repurchase intention.

SELF-REGULATION TOWARDS CYBERLOAFING: THE ROLE OF ACADEMIC STRESS MEDIATION

Udik Jatmiko, Suhermin — Wed, 27 Dec 2023 00:00:00 +0700

The advancement of technology and the development of the internet have opened up various potentials in the field of education, one of which is students' creativity in the learning process. Issues arise when students access the internet for personal use unrelated to their learning tasks, a phenomenon known as cyberloafing. This research aims to investigate the relationship between self-regulation, academic stress, and cyberloafing behavior among students. Data was collected through a survey using a questionnaire instrument from a sample of 77 students in the Management Program. The data obtained were then analyzed using the Partial Least Square (PLS) statistical method, which is a variance-based approach to Structural Equation Modeling (SEM). The results of the research show that self-regulation has a positive and significant influence on students' cyberloafing. Self-regulation also has a positive and significant impact on academic stress. Academic stress was found to have a negative and significant influence on students' cyberloafing. This study also tested the mediating role of academic stress in the relationship between self-regulation and cyberloafing, and the results indicate that academic stress significantly mediates the influence of self-regulation on cyberloafing behavior among students. The findings of this research have important implications in education and behavior management among students, providing a basis for the development of education programs, stress management, and better interventions aimed at creating a healthier and more productive learning environment for students.

THE INFLUENCE OF OPERATIONAL COSTS, INCOME AND INVENTORY ON PROFITS AT PT. PAPADAAN PERDANA

Angga Hapsila, Budiyanto — Wed, 27 Dec 2023 00:00:00 +0700

The research was carried out to test and analyze the influence of operational costs, income and inventory on profits, both simultaneously and partially at PT. Papadaan Perdana. The research uses a quantitative approach using secondary data, the author processes the data using an application Statistical Page for the Social Sciences (SPSS) version 24. The analysis used in this research is multiple linear regression and simultaneous and partial hypotheses testing. The research results show that operational costs, income and inventory simultaneously influence profits. Partially, operational costs have no effect on profits, income partially has an effect on profits and inventory partially has an effect on profits.

TAX PLANNING, DEFERRED TAX EXPENSE, AND LIQUIDITY ON EARNINGS MANAGEMENT WITH FIRM SIZE AS VARIABEL CONTROL

Beby Hilda Agustin, Udik Jatmiko, Yolanda Sandya Ningrum — Wed, 27 Dec 2023 00:00:00 +0700

Companies have the ability to manipulate taxes and defer the tax burden to create high liquidity, which can be used as a tool in earnings management. However, in companies of larger size, transparency in financial reporting and better oversight systems can discourage earnings management practices. This study aims to evaluate the impact of these three factors on the practice of earnings management, with the size of the company as a control variable. This research is descriptive research with quantitative approach. The Data used is secondary data in the form of financial statements from 44 food & beverage companies listed on the IDX during the 2018-2021 period. The results showed that Tax planning does not affect earnings management. Deferred tax expense does not affect earnings management. Liquidity affects earnings management. Tax planning with the size of the company as a control variable does not affect earnings management. Deferred tax expense with the size of the company as a control variable affects earnings management. Liquidity with the size of the company as a control variable affects earnings management. Tax Planning, deferred tax costs, and liquidity with the size of the company as a control variable affect earnings management.

ZAKAT GOVERNANCE IN LAZISNU KEDIRI DISTRICT

Siti Isnaniati, Beby Hilda Agustin, Ni Made Ayu Sriwathi — Wed, 27 Dec 2023 00:00:00 +0700

Zakat is a means to alleviate poverty by assisting those in greater need. To facilitate the distribution of zakat to eligible recipients, the role of Zakat Management Organizations (OPZ) is required. OPZ plays a role in collecting and distributing wealth from the muzakki (those who give zakat) to those who are entitled to receive it. According to Law No. 23 of 2011 on zakat management, zakat management organizations consist of two types: the National Zakat Amil Body (BAZNAS at the provincial and district levels, as well as UPZ) established by the government, and Zakat Amil Institutions established by the community, such as LAZISMu, LAZISNU, Dompet Dhuafa, Yatim Mandiri, Rumah Zakat, and Baitul Maal Hidayatullah (BMH). The purpose of this research is to understand the zakat governance in LAZISNU Kediri district, using a case study research methodology with informants. Data collection is derived from documentation, archive records, interview results, direct observations, observations of participants, and other physical devices. Structured interviews were conducted to obtain data in line with the Zakat Core Principles (ZCP). The research findings indicate that some informants express satisfaction with the zakat governance that has been implemented in accordance with the Zakat Core Principles. This can be seen in how they oversee, manage systems, governance, and administration in the institution. All activities related to zakat governance in LAZISNU Kediri district are directly monitored and supervised by central authorities.

PRODUCT QUALITY AND TRUST IN SATISFACTION CONSUMERS MEDIATE PURCHASE DECISIONS

Aprilia Dian Evasari, Khuzaini — Wed, 27 Dec 2023 00:00:00 +0700

The purpose of this study was to determine the effect of product quality and trust on consumer satisfaction with purchasing decisions as a mediating variable on the Bandar Tenun Ikat. The population in this study are Tenun Ikat Bandar users who live in Kediri. The sample of this study are 80 respondents. Data collection techniques through questionnaires that have been testers for validity and reliability. Data analysis using Structural Equation Model (SEM). The results of this study indicate (1) product quality has a negative effect on purchasing decisions; (2) Trust has a positive effect on purchasing decisions; (3) Product quality has a positive effect on consumer satisfaction; (4) Trust has a positive effect on consumer satisfaction; (5) Purchasing decisions have a positive effect on consumer satisfaction; (6) Purchasing decisions do not mediate the effect of product quality on consumer satisfaction; (7) Purchasing decisions mediates the effect of trust on the consumer satisfaction.

THE EFFECT OF COMPENSATION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE AT AKADEMI KESEHATAN JOHN PAUL II PEKANBARU

Anna Maria, Tedy Chandra — Wed, 27 Dec 2023 00:00:00 +0700

The research aims to determine the effect of Compensation and Organizational Commitment on Employee Performance, of 42 research populations, and then a sample of 42 was also determined. This type of non-probability sampling method and using saturation sampling techniques. Questionnaires and documents was used as research instruments for data collection. This type of research was descriptive quantitative while the data obtained were analyzed through multiple linear regression. Hypothesis testing with multiple regression analysis techniques. The results of the study show that the variables of Compensation and Organizational Commitment partially have a significant effect on Employee Performance (Y). The magnitude of the influence of 77.00% of the two variables of compensation and organizational commitment (OC) on Employee Performance (Y) obtained from the R2 test strengthens the results of this study.

THE EFFECT OF COMPENSATION AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE AT AKADEMI KESEHATAN JOHN PAUL II PEKANBARU

Anna Maria, Tedy Chandra — Wed, 27 Dec 2023 00:00:00 +0700

GENERATION Z REPURCHASE INTENTION IN INDONESIA E-COMMERCE: E-WOM MODERATION AND CUSTOMER TRUST MEDIATION

Ikas Miran, Suhermin — Wed, 27 Dec 2023 00:00:00 +0700

This study aims to analyze the effect of e-service quality on customer trust and repurchase intention, customer trust on repurchase intention, mediation of customer trust in e-service quality on repurchase intention and the effect of e-service quality on moderated customer trust by e-WOM on e-commerce in Indonesia. This research is quantitative research by distributing questionnaires to respondents. The population in this study are Generation Z e-commerce customers in Indonesia. The sample selection method uses non-probability sampling with convenience sampling. The sample of this research is 203 respondents. Data analysis used the PLS Structural Equation Modeling (SEM) method. The results of this study indicate that e-service quality has a positive and significant effect on customer trust and repurchase intention, customer trust has a positive and significant effect on repurchase intention, e-service quality has a positive and significant effect on repurchase intention through customer trust and e-WOM is unable to moderate the effect of e-service quality on customer trust.

RELATIONSHIP BETWEEN LEARNING AND SOCIAL INFORMATION NEEDS OF STUDENTS AGAINST ONLINE MEDIA DEPENDENCE

Jeanne Francoise Cen Pujianto, Anna Maria — Wed, 27 Dec 2023 00:00:00 +0700

The development of Information and Communication Technology (ICT) has changed the habits of many students in seeking information, studying, and social interaction. Practitioners and academics are concerned about online media and its impact, as evidence of current ICT advances. This study aims to determine the relationship between information, learning, and social needs toward dependence on the use of online media among students in Indonesia. Method: Samples are taken from 111 students by accidental sampling method. The mixed method produces comprehensive research, both through quantitative and qualitative methods. Quantitative method, the information need (X1) is positively and significantly related to dependence using online media (Y) partially as indicated by the t-count value of 3.730 ≥ 1.660 with the significance level of 0.02 ≤ 0.05. Learning need (X2) has a positive and significant relationship to dependence on using online media (Y) as indicated by a t-count value of 1.099 ≤ 1.660 with a significance level of 0.01 ≤ 0.05. Social need (X3) has a positive and significant relationship to dependence on using online media (Y) as indicated by a t-count value of 1.999 ≥ 1.660 with a significance level of 0.01 ≤ 0.05.

STUDY OF JOB SATISFACTION REGARDING UNIFICATION AND CHANGE OF FORM AT MUHAMMADIYAH UNIVERSITY LAMONGAN

Abdul Majid, Pribadiyono — Wed, 27 Dec 2023 00:00:00 +0700

A university is a higher education institution which provides educational services to students. Higher education is included in educational institutions that fall into the category of pure services, where the provision of services is supported by physical facilities and quality services. A university has an obligation to ensure all employees have high job satisfaction so that they become prosperous. This research was conducted at the Muhammadiyah University of Lamongan by giving questionnaires to 85 employees who had worked there from High Schools into its transformation into a university. The researchers carried out an analysis to find differences in the level of job satisfaction at Muhammadiyah University of Lamongan. The results of this study were submitted to the employee management of Muhammadiyah University of Lamongan to be used as a reference for increasing employee motivation through increasing job satisfaction and employee welfare. This research used a quantitative research approach to find out directly the level of job satisfaction in detail. Employee job satisfaction wee measured using Paul Spector's (2001) job satisfaction theory. The sampling technique used in this study was purposive sampling. Researchers compared the results of the questionnaire assessments before and after the unification and change so that the results obtained indicated that employees were satisfied before or after the change in the form of the institution. The results of this study stated that there was no difference in employee job satisfaction before and after the unification and change. After analyzing the data, it can be concluded that there is no significant difference between the job satisfaction of the employees before and after the unification and change in institution form University.

FINANCIAL SHENANIGANS AND COMPANY CHARACTERISTICS IN INDONESIA PUBLIC COMPANY

Siti Asiah Murni, James Tumewu — Thu, 28 Dec 2023 00:00:00 +0700

Financial shenanigans are moves made by a company's management with the intention of falsifying the company's financial status and stated performance. The goal of this study is to clarify if financial considerations and company size have an impact on a company's propensity to engage in financial misdeeds in Indonesian public companies. Financial leverage, financial stability, personal financial need, and return on assets are the financial characteristics that were examined in this study. An Indonesian firm that has gone public serves as the study's sample. Purposive sampling was used in this study's sampling. This study's analysis method makes use of multiple linear regression. The findings revealed that the company was unaffected by all variables except for financial leverage.

MEDIATION OF PERCEIVED VALUE ON THE EFFECT OF SERVICE QUALITY AND OBJECT UNIQUENESS ON CUSTOMER SATISFACTION AT TENAYAN RAYA AGROTOURISM PEKANBARU

Amanda Dwi Putri, Ikas Miran — Thu, 28 Dec 2023 00:00:00 +0700

This research aims to analyze the influence of service quality and object uniqueness on perceived value and consumer satisfaction and then to analyze the role of perceived value as a mediator on the influence of service quality and object uniqueness on consumer satisfaction at Tenayan Raya Agrotourism. This research quantitative research by distributing questionnaires to visitors of the Tenayan Raya Agrotourism. The sample for this research consisted of 142 respondents. Data analysis uses the Structural Equation Model (SEM) with AMOS. The research results show that service quality has a positive and significant effect on perceived value, object uniqueness has an insignificant effect on perceived value, service quality has a positive and significant effect on consumer satisfaction, and object uniqueness has an insignificant effect on customer satisfaction. Then, perceived value is able to mediate the influence of service quality on consumer satisfaction, but it can’t be able to mediate the influence of object uniqueness on customer satisfaction.

BEHAVIORAL ANALYSIS OF VEGETARIANS: THE ROLE SOCIAL MEDIA BUMI RESTO AND FORTUNATE COFFEE PEKANBARU

Irawati, Triyonowati — Thu, 28 Dec 2023 00:00:00 +0700

This study aims to describe the behaviour of vegetarians in using social media, to serve vegetarians and non-vegetarians. Bumi Resto and Fortunate Coffee with a universal happiness mission can help everyone to be healthy and happy. The research design is a combination of qualitative and quantitative, managers and visitors as respondents. Data analysis with interactive model, data validity with triangulation validation and member check. The results showed that the behavior of vegetarians with three models, the first behaviour change, namely vegetarianism of conditioning or habits, second behavior change understanding, and third behaviour by giving concrete examples. The behaviour of a person with knowledge, attitudes, or traditions of life. The role of social media adds business value in supporting product sales that are promoted and become a development trend.

BUSINESS ETHICS: A REVIEW OF IMPORTANT VALUES IN THE BUDDHIST PERSPECTIVE

Sonika, Irawati — Thu, 28 Dec 2023 00:00:00 +0700

This article approaches the Buddhist moral (sila) to business ethics, with moral values of innate sense of moral dread and shame (hiri-ottappa) as the basis for doing business. Buddhist philosophy originates with the teachings of the Buddha (588 BCE). Every human has free will to think, speak, and act ethically by undoing evil, cultivating goodness, and purifying the mind as the core of the Buddha Dharma. This literature review emphasizes Buddhist virtues with a naturalist focus, the value of compassion for all life; humanist, human values; and altruist, caring values to benefit others. The impact of these values (Tzu Kuang, 2015) is called the ten globally shared, which are build upon the equality and dignity of humanity by mutual co-existence, the honor, riches, joy, serenity, awakening, ownership, achievements; prosperity and success are shared mutual.

MANAGEMENT STRATEGY: CASE STUDY IN NAVA DHAMMASEKHA, BETING VILLAGE, MERANTI ISLANDS, RIAU PROVINCE

Hosan, Teddy Chandra — Thu, 28 Dec 2023 00:00:00 +0700

This study aims to describe the management strategy for the development of Dhammasekha as a need for a community in forming human beings who are critical, creative, innovative, and dynamic in Buddhist values, with a case study mix combine research design, respondents selected based on purposive sampling and analysis with interactive model. The results of the study show that from the strategic management model in the development of NDS Maitreya has been carried out well, despite various limitations in terms of infrastructure, human resources, funds and other resources, because schools are basically a community, serving students and the nation's children; The implementation of strategic management both short and long term has been well formulated through the school's vision, mission, goals and objectives, the school is able to make programs, activities and standard procedures and is evaluated periodically.

THE PRINCIPAL'S ROLE IN IMPROVING THE QUALITY OF EDUCATION AT METTA MAITREYA ELEMENTARY SCHOOL

Yadi Sutikno, Hosan — Thu, 28 Dec 2023 00:00:00 +0700

Based on observations, there has been no research that explains the role of school principals in improving the quality of education at Metta Maitreya Elementary School. In fact, research on the role of school principals in improving the quality of education at Metta Maitreya Elementary School is important. Based on these observations, research will be conducted on the Role of School Principals in Improving the Quality of Education at Metta Maitreya Elementary School. The research method used is qualitative method. The time of this study is August to September 2023. The place of research is SD Metta Maitreya which is located at Jalan Tuanku Tambusai, , Puri Nangka Sari Complex, Pekanbaru. Data sources come from the Principal of SD Metta Maitreya, teachers, students, and parents. Data collection techniques through observation, interviews, and documentation. The conclusion of this study is that the role of the principal in improving the quality of education at SD Metta Maitreya is that the principal acts as an educator, manager, educational administrator, supervisor, and entrepreneur at SD Metta Maitreya.

THE UNDERSTANDING OF GENERATION Z OF STOCK INVESTMENT DECISIONS FROM A FINANCIAL BEHAVIOR PERSPECTIVE

Zulistiani, Dian Kusumaningtyas — Thu, 28 Dec 2023 00:00:00 +0700

This research aims to look at the understanding of z generation of stock investment decisions from a financial behavior perspective by looking at the factors of interest, overconfidence, herding, and regret. This research uses a descriptive quantitative approach with data collection methods through questionnaires, then the results are described, and conclusions are drawn. The results of this research show that Generation Z has a positive attitude toward stock investment decisions. They consider this investment very important for their future. They calculate the possible profits they can make. They consider the level of risk that occurs for the safety of investing. Their interest is high in obtaining large returns. Their overconfidence is high. They feel they have increased knowledge, ability, confidence, and experience investing in shares. However, their investment decisions are also influenced by the behavior of the groups around them. Some of them experienced terrible experiences of stock investment which will affect their investment decisions in the future.

INFLUENCE OF SALES PROMOTION, DIRECT MARKETING, AND PERSONAL SELLING ON CONSUMER PURCHASE INTENTION

Roni Kurniawan, Suhermin — Thu, 28 Dec 2023 00:00:00 +0700

The purpose of this study is to determine the effect of integrated marketing communication (Integrated Marketing Communication): sales promotion, personal selling and direct marketing on purchase interest either partially or jointly. The research method used is descriptive method with statistical calculations analyzed using the SPSS program. To measure the influence of the independent variable on the dependent variable, multiple linear regression analysis was used to include the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), validity testing, reliability testing and partial effect testing and F test. The results showed that sales promotion, direct marketing, and personal selling together have an influence on consumer buying interest by 90.6% while the remaining 9.4% is influenced by other factors that are thought to be public relations and advertising and other factors. However, for partial testing, only direct marketing and personal selling variables have an influence on buying interest, while sales promotion variables have no effect. Consumers' purchase intention in WPS Office application products can be influenced by promotional programs that attract consumers' attention, live, active and interactive relationships with consumers and direct sales programs that provide comprehensive information. Thus, the three factors above can have an influence on consumer purchase interest in the WPS Office application.

THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS, JOB CHARACTERISTICS AND WORK ENVIRONMENT ON THE PERFORMANCE OF PAINTING AND BODY REPAIR DEPARTMENT EMPLOYEES AT AUTO 2000 KENJERAN SURABAYA

Hardika Prayudi Styawan, Ikhsan Budi Riharjo — Thu, 28 Dec 2023 00:00:00 +0700

This study discusses human resource management regarding individual characteristics, job characteristics and work environments that affect the performance of employees in the painting and body repair department at Auto 2000 Kenjeran Surabaya. The total population is all employees who work at Auto2000 Kenjeran Surabaya Paint and Body Repair, totaling 32 employees. The analysis technique used is the validity and reliability test, classical assumption test, multiple linear regression test, R2 test, t test and F test. The results of the research carried out can be explained that there is a partial influence between individual character (X1) on employee performance in the Painting and Body Repair Section at Auto 2000 Kenjeran Surabaya. There is a partial influence between job characteristics (X2) on employee performance in the Painting and Body Repair Section at Auto 2000 Kenjeran Surabaya. There is a partial influence between the physical work environment (X3) on the performance of employees in the Painting and Body Repair Section at Auto 2000 Kenjeran Surabaya. There is a simultaneous influence between individual character variables (X1), job characteristics (X2) and physical work environment (X3) on employee performance in the Painting and Body Repair Section at Auto 2000 Kenjeran Surabaya.

ANALYSIS OF GARUDA INDONESIA'S PERSUASIVE COMMUNICATION USING AIRCRAFT LIVERY WITH MASK VIA INSTAGRAM

Cynthia Eka Putri, Roni Kurniawan — Thu, 28 Dec 2023 00:00:00 +0700

This study aims to describe how the analysis of persuasive communication carried out by Garuda Indonesia through the launch of a masked aircraft livery aims to persuade the public to comply with health protocols by using masks. In analyzing the researchers combined the six elements of a persuasion strategy according to Dr. Robert B. Cialdini with the AIDA formula using a qualitative approach and descriptive content analysis research method. The researcher made observations on Garuda Indonesia's Instagram on October 1, 2020 and was strengthened by the results of interviews with two external sources. The results of this study explain that of the six persuasion strategies proposed by Cialdini, Garuda Indonesia has a tendency not to use the Reciprocation strategy in uploaded messages, and to strengthen the delivery of these messages, the AIDA formula has been combined in this study which results in these messages having an effect on generating Attention, Interest, Desire, and Action to encourage followers using masks.

ENTREPRENEURSHIP ORIENTATION, MARKET ORIENTATION AND INNOVATION TOWARD COMPETITIVE ADVANTAGE

Ahmad Yani, Ahmad Jauhari — Thu, 28 Dec 2023 00:00:00 +0700

This research was conducted to find out about the marketing strategies of the emping mlinjo business actors which are less effective from the aspect of entrepreneurial orientation, market orientation and the absence of product innovation. The location of this research is the Small & Medium Industry Center (IKM) Krupuk Emping Mlinjo Mojo Kediri. Respondents in this study were business actors as many as 31 people who were used as samples. The analysis technique was carried out by descriptive analysis and inferential statistics through validity, reliability, classical assumption tests, multiple linear regression tests, t tests and F tests. The entrepreneurial orientation variable partially and significantly affects the competitive advantage of emping mlinjo SMEs in Mojo Kediri with a t count of 3,844 > t table of 2,039 with a significant value of 0.001 < 0.05. The market orientation variable partially has no effect on the competitive advantage of the emping mlinjo SMEs in Mojo Kediri with a t count of 1.181 < t table of 2,039 with a significant value of 0.248 > 0.05. The innovation variable partially and significantly influences the competitive advantage of the emping mlinjo SMEs in Mojo Kediri with t count of 2,485 > t table of 2,039 with a significant value of 0.019 < 0.05. Simultaneously entrepreneurial orientation, market orientation and innovation have a significant effect on the competitive advantage of business actors in the emping mlinjo Mojo Kediri IKM. This result is evidenced by the calculated F value in this study of 18.769 and the significance value of F is 0.000 is <0.05. It is hoped that business actors will continue to focus their efforts on factors that can help in navigating the competition with innovation and looking at market share so that they have a competitive advantage.

IMPACT OF COMPENSATION, PERSONALITY, SELF-ACTUALIZATION ON INTENTION TO STAY OF INDRAGIRI HULU EYE TEACHER

Ziko Fransinatra, Nur Fadjrih Asyik — Thu, 28 Dec 2023 00:00:00 +0700

This study aims to determine and analyze the impact of compensation, personality and self-actualization variables on intention to stay. The population of this study was 1,009 Early Years Education (EYE) teachers in Indragiri Hulu. The sampling technique was Accidental Sampling and the number of samples was determined by the Slovin formula, the details of the sample taken were 91 respondents who were carried out proportionally so that the sample became representative of EYE teachers in Indragiri Hulu using primary data obtained through questionnaire distribution. Data analysis using Multiple Linear Regression. The results showed that compensation had no significant effect on the intention to stay, while Personality and Self-actualization actually had a significant effect on the intention to stay. And compensation, personality and self-actualization affect the intention to stay simultaneously. Previous studies from different industries have also shown that personality traits can influence the intention to stay.

EMPLOYEE ENGAGEMENT, COMPENSATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE

Ahmad Jauhari, Pribadiyono — Thu, 28 Dec 2023 00:00:00 +0700

The issue addressed in this research focuses on the declining employee performance, which is indicated by factors such as employee engagement, compensation, and work discipline. The research was conducted at CV. Asia Paramitha, a company engaged in the distribution of agricultural pharmaceutical products in Kediri Regency. The population consisted of 89 respondents, and a sample of 53 individuals who met the criteria was obtained using purposive sampling. Data collection was conducted through a survey with a questionnaire as the primary instrument. The data were analyzed using inferential statistical methods, specifically multiple linear regression analysis to test hypotheses. The research results indicate that employee engagement has a partial, positive, and significant influence on employee performance. Compensation, on the other hand, has no significant influence on employee performance when considered separately. Work discipline, when examined separately, has a partial, positive, and significant influence on employee performance. Simultaneously, employee engagement, compensation, and work discipline have a positive and significant impact on employee performance at CV. Asia Paramitha.

THE IMPACT OF OCCUPATIONAL HEALTH AND SAFETY ON EMPLOYEE PRODUCTIVITY IN COMPANIES IN RIAU PROVINCE

Rival Lino, Fidiana — Thu, 28 Dec 2023 00:00:00 +0700

Occupational health and safety are one of the requirements set out in the economic relationship of trade in goods and services between countries that must be met by all countries including Indonesia. Therefore as much as possible and as early as possible the potential for work accidents must be prevented or at least reduced in impact. There are various resources needed in running a company's business such as capital, materials and machinery and no exception the company also needs human resources, namely workers, then workers who are expected by the organization are certainly workers who can work productively, namely those who are able to produce optimal work productivity as planned. The purpose of this study includes knowing the influence of the application of occupational safety and occupational health with the productivity of employees. This research method is categorized as explanatory research with a quantitative approach with sampling in several large companies in Riau Province. In the results of the study obtained Occupational Safety and Health has a significant effect on work productivity.

ANALYSIS OF THE INFLUENCE OF SELF ESTEEM, SELF EFFICACY, AND JOB SATISFACTION ON PERSONNEL PERFORMANCE IN THE KSATRIA LION AND DRAGON DANCE ORGANIZATION SURABAYA

Raphaela Putri Hartanto, Deograsias Yoseph Yustinianus Ferdinand — Fri, 29 Dec 2023 00:00:00 +0700

Ksatria Lion and Dragon Dance is one of the lion dance organizations located in Surabaya which is engaged in the preservation of arts and culture. The organization itself has a strength that lies in human resources. However, in reality not all of these human resources can carry out their roles properly. This is supported by its relation to self-esteem, self-efficacy, job satisfaction, and job performance. The number of respondents in this study was 42 respondents, according to the number of team members. The sample used in this study uses a saturated sample technique, which means that the population is the same as the sample. Based on the results of data processing using the SPSS software application version 25.0, the results obtained were that all items for each variable were declared valid with rcount > rtable of 0.3044 and a Sig. < 0.05. All items on the reliability test were declared reliable with a Cronbach's Alpha value ≥0.60. The results of the Kolmogorov – Smirnov method normality test show that the data is normally distributed. The results of the multicollinearity test showed no symptoms of multicollinearity. The heteroscedasticity test showed that in this study there was no heteroscedasticity. The results of the t test show that all of the variables in this study have an effect on personnel performance with a Sig value. < 0.05.

DIFFERENTIATION STRATEGY ANALYSIS IN KAPAL GARDEN HOTEL USING VALUE CHAIN ANALYSIS AND PERCEPTION GAP ANALYSIS

Jennifer Farihatul Bait, Abdul Majid, Sri Yaumi — Fri, 29 Dec 2023 00:00:00 +0700

The differentiation strategy analysis carried out in this study aimed to find out what types of differentiation strategies which are applied by Kapal Garden Hotel (KGH) based on Thomson’s, et al. (2022) five types of competitive strategies. As supporting material, the analysis of consumer segments, the factors driving differentiation, and gap analysis were also examined. The gap analysis is used to determine whether there is any gap in differentiation perception between the management and KGH consumers in the company. This research is a descriptive quantitative study in which data collection is obtained from questionnaires distribution. The instruments were obtained from the distinguishing features of Thomson's, et. al. (2022) strategy types, segmentation in the tourism industry according to Bowie, et al. (2016), and the differentiation driving factors which were analyzed using value chain analysis tool. The perception gap analysis was done by comparing the percentage of the results of consumer perception mapping and corporate strategic group mapping. The results indicated that KGH has a tendency to apply broad differentiation strategy which were supported by the results of the KGH consumer analysis which tends to target 3-star hotel consumers widely. KGH differentiated its products to target 3-star hotel consumers rather than specific consumers of certain niches, and perception gap analysis found that there was a perception gap between the management and KGH consumers.

THE EFFECT OF CURRENT RATIO, RETURN ON ASSET, GROSS PROFIT MARGIN, TOTAL ASSET TURNOVER, AND COMPANY SIZE ON PROFIT GROWTH IN PT UNILEVER INDONESIA Tbk

Ollyfia Awdina, Ziko Fransinatra — Fri, 29 Dec 2023 00:00:00 +0700

This research was conducted at PT. Unilever Indonesia Tbk. The problem in this study is the occurrence of fluctuations or decreases and increases in profit growth at PT. Unilever Indonesia Tbk is listed on IDX. Profit at PT. Unilever Indonesia Tbk has experienced a decline in recent years which has caused profit growth to decline. The purpose of this study was to analyze and determine the effect of current ratio, return on asset, gross profit margin, total asset turnover, and company size simultaneously dan partially on profit growth in PT. Unilever Indonesia Tbk. The method used is a quantitative method with data sources, namely secondary data in the form of financial statements of PT. Unilever Indonesia Tbk for sixteen years from 2006 to 2021. Data analysis using classical assumption test, multiple linear regression, correlation coefficients and determination, F test, and T test analyzed using SPSS Version 23. The results showed that CR, ROA, GPM, TATO, and Company Size simultaneously has effect on Profit Growth in PT. Unilever Indonesia Tbk, CR partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, ROA partially has effect on Profit Growth in PT. Unilever Indonesia Tbk, GPM partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, TATO partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk, Company Size partially has no effect on Profit Growth in PT. Unilever Indonesia Tbk.

EXPERIENTIAL MARKETING: SATISFACTION MEDIATES THE EFFECT OF DESTINATION IMAGE AND SOCIAL MEDIA PROMOTION ON RE-INTENTION

Nina Triolita — Mon, 08 Jan 2024 00:00:00 +0700

Indonesia is a country that has a lot of tourism potential and continues to be developed, one of which is Lamongan, East Java. Wisata Bahari Lamongan is a tourist attraction in the northern region of Lamongan Regency. Wisata Bahari Lamongan is an effort to develop and utilize the Lamongan Coastal area with an ecotourism design. The community experiences various economic benefits and the opening of job opportunities that can support the standard of living in Lamongan. This tourist attraction has an important role in supporting the economic life of the surrounding community, however, since the pandemic occurred there has been a decline in the number of tourists even though the economy is already in a period of recovery. The government continues to strive to improve the image of tourist destinations to increase the satisfaction of tourists visiting Lamongan Marine Tourism. The development of digital technology in promotion has a role in improving the tourism sector. Experiential Marketing is expected to become a marketing alternative based on very interesting experience in marketing the tourism sector, especially in East Java. This research aims to determine the influence of destination image and social media on tourists' intention to revisit using satisfaction. As a mediating variable. This research uses quantitative methods using Path Analysis. The sample for this research was 80 tourists who had visited Telaga Sarangan before and had the experience of visiting at least twice. The sampling technique uses Non-Probability Sampling with the Purposive Sampling method. The results of the analysis state that destination image has a positive and significant effect on tourist satisfaction, attractiveness has a positive and significant effect on tourist satisfaction, destination image has a positive and significant effect on interest in returning to visit, attractiveness has a positive and significant effect on interest in returning to visit, tourist satisfaction has a positive effect and significant for interest in returning to visit. Meanwhile, the mediating variable satisfaction can mediate the influence of destination image and social media promotion.

THE ROLE OF PRICE IN MEDIATING CULTURE AGAINST CONSUMER BUYING INTEREST AT CV. ANUGRAH RENGAT

Hermanto — Mon, 08 Jan 2024 00:00:00 +0700

The goal of this study is to examine how culture affects prices, how culture affects buying interest, how price affects buying interest, and how culture affects customer buying interest through CV. Anugrah Rengat. Anugrah Rengat, 98 people, were among the consumers whose CVs were sampled by researchers. A random sampling methodology was used to select this sampling strategy. The quantitative approaches used to examine the research data included path analysis, which was run using the IBM SPSS Version 21 program and the Sobel calculator. The findings of this study demonstrate that: (1) Culture affects prices. (2) Cultural factors affect consumer interest. (3) Cost affects consumers' propensity to buy. (4) Price acts as a mediator between culture and buying interest..

UNIVERSITY’S IMAGE MODERATES THE INFLUENCE OF LOCATION AND WORD OF MOUTH MARKETING ON THE DECISION TO CHOSE A COLLEGE

Warnadi, Agustedi — Mon, 08 Jan 2024 00:00:00 +0700

The aim of this research is to develop a conceptual model of university’s image moderating the influence of location and word of mouth marketing on the decision to choose a university at University Management Study Program at LLDIKTI Region X in Riau Province. The data was processed using Partial Least Square (PLS), the sample size was 197 students of management study programs at universities in Riau Province. The main finding in the research is that location and word of mouth marketing influence the decision to choose a college, college image moderates the influence of location and word of mouth marketing on the decision to choose a college. The research results strengthen the theory of planned behavior where students' intentions to choose a university are caused by location, word of mouth marketing and the image of the university.

IMPLEMENTATION OF STANDARD OPERATIONAL PROCEDURE (SOP) EMPLOYEE DISCIPLINE AT CV. ADIARKO DIGITAL TEAM KEDIRI

Mertisia Dewi Meisarandi, Endah Kurniawati — Mon, 08 Jan 2024 00:00:00 +0700

This study aims to determine (1) standard operational procedures (SOP) for employee discipline at CV. Adiarko Digital Team (2) implementation of standard operational procedures (SOP) for employee discipline at CV. Adiarko Digital Team (3) the constraints to the implementation of standard operational procedures (SOP) for employee discipline at CV. Adiarko Digital Team (4) solutions to problems in implementation standard operational procedures (SOP) for employee discipline at CV. Adiarko Digital Team. In this study method uses a qualitative approach. The data sources used are informants, observations, and documents of employee fingerprint results. Data collection techniques used were observation, interview, and documentation. The data validity technique uses credibility test with technical triangulation and source triangulation methods, transferability test, dependability test, and confirmability test. Data analysis method used is data reduction, data presentation, and conclusion. The results of this study indicate that the implementation of standard operational procedures (SOP) for employee discipline at CV. Adiarko Digital Team has not been implemented properly. This is caused by several obstacles that arise from various sources, both from the company itself and from the employees. To overcome this problem, some solutions have been made with providing socialization and give rewards and punishments/sanctions to employees.

THE INFLUENCE OF WORK DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AT KUALA CENAKU COMMUNITY HEALTH CENTER OF INDRAGIRI HULU REGENCY

Tri Rahayu, Aris Triyono — Mon, 08 Jan 2024 00:00:00 +0700

This research was conducted on employees of Kuala Cenaku Community Health Center. In research, whether work discipline influences employee performance at Kuala Cenaku Community Health Center. Does the work environment influence the performance of Kuala Cenaku Community Health Center employees? Does work discipline influence employee job satisfaction at the Kuala Cenaku Health Center? Does the work environment influence employee job satisfaction at Kuala Cenaku Community Health Center. The aim of the research is to determine the influence of work discipline and work environment variables through job satisfaction on employee performance at Kuala Cenaku Community Health Center. Tha Sampling was carried out using the questionnaire distribution method with 62 samples as respondents. The analysis method used was quantitative, data analysis was carried out using path analysis. The research results show that work discipline influences employee performance at Kuala Cenaku Community Health Center. The work environment influences employee performance at Kuala Cenaku Community Health Center. Work discipline influences job satisfaction at Kuala Cenaku Community Health Center. The work environment influences job satisfaction at Kuala Cenaku Community Health Center.

RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, AND OPERATING CASH FLOW ON STOCK PRICE OF COMPANIES LISTED IN THE JAKARTA ISLAMIC INDEX PERIOD 2016 – 2021

Nicholas Renaldo, Intan Purnama, Cerintina — Mon, 08 Jan 2024 00:00:00 +0700

This study aimed to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on the stock prices of companies listed on the Jakarta Islamic Index for the 2016 – 2021 period. The research sample was determined using the purposive sampling method so that the total sample was 12 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using SPSS software. From this research, it can be concluded that only Current Ratio significantly affects stock prices. Meanwhile Return on Asset, Debt to Asset Ratio, and Operating Cash Flow do not have a significant effect on stock prices.

THE INFLUENCE OF MOTIVATION AND WORK ENVIRONMENT ON TEACHER PERFORMANCE AT SDN 021 TARAI BANGUN, TAMBANG SUBDISTRICT, KAMPAR DISTRICT

Reza Kurniawan, Sakinah Maryuti, Putra Budi Ansori — Mon, 08 Jan 2024 00:00:00 +0700

This research was conducted in the research conducted at SDN 021 Tarai Bangun, Tuah Karya Street Kampar District, in 2022. The study aims to determine the effect of motivations and work environment on the performance of teachers in SDN 021 Tarai Bangun. The population in this study were 35 teachers and the research sample was 35 people. The research method used is descriptive method with a quantitative approach. Because the population in this study is little, the authors use the entire population to be sampled. From the analysis of multiple linear regression equation was formulated: Y= 5.796 + .512X1+ 0,398X2. The results of the t test (partial test) obtained the value of t arithmetic for motivation/X1 (3.989) and Work Environment / X2 (3,326) greater than t table of 2.03452, then it has a significant effect on the teacher performance variable of SDN 021 Tarai Bangun. F Test Results (joint test), it is concluded that F count is 17.322> F table 3.28 so that simultaneously the variables of motivation and work environment have a significant effect on the performance of teachers of SDN 021 Tarai Bangun. There are contribution the influence of motivation and Work environment of the performance of teachers at SDN 021 Tarai Bangun of Obtained value of Adjusted R Square equal to 0,490 or 49,0% and 51,0 % influenced by the other factors that are not pursuing in this research. So this research to strengthen previous studies

SCAVENGER PARTICIPATION IN WASTE REDUCTION IN WEST SIDOMULYO VILLAGE, PEKANBARU CITY

Putra Budi Ansori, Ikhsan Budi Riharjo — Mon, 08 Jan 2024 00:00:00 +0700

This article aims to determine the participation of scavengers in reducing waste in West Sidomulyo Village, Pekanbaru City, in 2023. The waste problem in Pekanbaru City was able to be reduced by 18%, as much as 63% was successfully transported to the landfill, and there is still around 19% of waste that cannot be managed. So the problem of inadequate waste management is an opportunity for scavengers to obtain economically valuable waste, increase their income and reduce the amount of waste transported to landfill. This study is qualitative research with a descriptive phenomenological approach. Through the process of observing the research object and interviewing 9 informants, the results of this research are first, the economic participation of scavengers is that the selected waste is waste that can be sold (plastic, iron, paper or for animal feed) to meet the living needs of the scavenger's family. Second, the sociological participation of scavengers means that scavengers participate in reducing the volume of waste thrown away by the community. Third, the participation of scavengers in protecting the environment is less recognized due to their low level of education, preferring to earn a living and not thinking about the impact on the environment and the health of themselves and their families. Fourth, there is still a negative stigma towards scavengers who are suspected of being criminals. Although it has never been proven.

THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON INVESTMENT DECISIONS AND BUSINESS PERFORMANCE

Suwaji, Agustedi — Mon, 08 Jan 2024 00:00:00 +0700

Village Owned Enterprise (BUMDes) were established with the aim of increasing the economic activities of village communities by developing businesses through managing village potentials in order to meet the general needs of the community and increase the village's original income. For this reason, BUMDes is expected to be managed optimally so that it is able to develop and have good business performance. This research aims to measure the influence of financial literacy and financial inclusion on investment decisions and BUMDesa performance in Indragiri Hulu Regency. This research uses a quantitative approach. Primary data comes from operational implementers or BUMDes managers, with 143 respondents answering the questionnaire. Data analysis uses path analysis. The results show that financial literacy has a significant effect on investment decisions, financial literacy has a significant effect on business performance, financial inclusion has no significant effect on investment decisions, financial inclusion has a significant effect on business performance, investment decisions have a significant effect on business performance, financial literacy through investment decisions has an effect on business performance, and financial inclusion through investment decisions influences business performance.

POSITIVE SIGNALS OF TAX INCENTIVES FOR MICRO SMALL MEDIUM COMPANIES (MSEMs)

Maratus Zahro, Rika Rahayu, Ardilla Ayu Kirana — Mon, 08 Jan 2024 00:00:00 +0700

This research was conducted to test whether tax incentives provide a positive signal for medium-level companies. The research method used is descriptive qualitative by analyzing data as supporting data adapted to field case studies. The results obtained from this study: First, the results of the analysis show that from several tax incentive policies issued by the government, the most effective type of tax incentive for PT X is insentif PPh final PP No. 23 in 2018. because for small and medium companies this tax incentive can increase the company's cash inflow. Second, PPh 21 are not effective for small and medium companies because most of the employees at PT X have income below the PTKP, so it does not affect the purchasing power of employees. third, the withdrawal facility has an impact on the greater PPh 29 that must be paid, so it can be concluded that the PPh 25 withdrawal facility is only a delay. The cash inflow received during the use of this facility is only temporary. Fourth, the exemption from tax on dividends is a good signal for company managers and shareholders to immediately distribute dividends. This has been proven that PT X in 2021 distributed dividends of 1.8 billion Rupiah and 760 million Rupiah in 2022.

ANALYSIS OF INVESTMENT DECISIONS THROUGH FINANCIAL LITERACY WITH FINANCIAL BEHAVIOR AS A MODERATING VARIABLE AT STUDENTS OF STIE NGANJUK

Prasetya Tri Mahendra, Fidiana — Mon, 08 Jan 2024 00:00:00 +0700

The main purpose of this study is to analyze the influence of Financial Literacy on investment decisions with financial behavior as a moderating variable, in STIE Nganjuk students class of 2022. The variables in this study are (1) Financial Literacy (2) Financial Behavior (3) Investment decisions. This study uses simple regression analysis methods and moderation regression. The results of this study show that Financial Literacy has an influence on Investment Decisions and Financial Behavior moderates the influence of Financial Literacy on Investment Decisions.

THE INFLUENCE OF INNOVATION, ADVERTISING, QUALITY AND BRAND TRUST ON THE PURCHASE DECISIONS OF OPPO SMARTPHONES BY STUDENTS

Pamuji Hari Santoso, Triyonowati — Mon, 08 Jan 2024 00:00:00 +0700

This study aims to analyze the effect of product innovation, advertising, product quality and brand trust on purchasing decisions for Oppo smartphones. This research was conducted on the campus of the Pelita Indonesia Institute of Business and Technology, Faculty of Business, located on Jl. General Ahmad Yani no. 78-88 Pekanbaru. The population in this study were students of the Faculty of Business, Pelita Indonesia Institute of Business and Technology, totaling 2,671 people. The sample method was determined using the slovin formula so that 100 people were obtained. The sampling technique used was the accidental sampling technique. Data analysis in this study used multiple linear regression. Based on the partial research results, product innovation has no positive effect, while advertising, product quality, brand trust has positive effect on purchasing decision on faculty business student at Pelita Indonesia Institute Business and Technology.

ANALYSIS OF THE INFLUENCE OF INFORMATION QUALITY, E-WOM AND POSTAGE SUBSIDY ON PURCHASING DECISIONS ON SHOPEE

Ilham Romadhoni, Veronica Cice Muharim, Nando Nurhidayat, Edi Priyono — Mon, 08 Jan 2024 00:00:00 +0700

In today's competitive digital business world, sellers must be able to keep up with business developments by selling online to expand the sales market. Because currently many people prefer to buy more product they want online rather than coming directly to the location. The quality of the information and promos provided will create consumer purchasing decisions. The aim of this research is to determine and analyze the influence of information quality, e-WOM, and postage subsidies on purchasing decisions at the shop. The population in this research is the people of Surakarta. This research is quantitative research, the research sample was 100 respondents taken using purposive sampling techniques. The data collection technique uses multiple linear regression analysis techniques with the help of SPSS 24. Based on the results of testing, information quality has no effect on purchasing decisions, then e-WOM has a significant effect on purchasing and shipping decisions. Cost subsidies have a significant effect on purchasing decisions at Shopee.

THE INFLUENCE OF PROFESSIONAL COMMITMENT ON TURNOVER INTENTION AMONG EDUCATIONAL ACCOUNTANTS

Putri Awalina, Hamza — Mon, 08 Jan 2024 00:00:00 +0700

The aim of this research is to examine the influence of professional commitment on turnover intention. The data collection method used in this study was a digital survey method, which involved sending a Google Form link to the selected population via WhatsApp chat. A total of 56 questionnaires were collected through the Google Form, but one questionnaire provided answers that were not as expected (negative questions were answered positively), so it had to be excluded from the research sample. Data analysis was conducted using inferential statistical tests, specifically multiple linear regression. The research results indicate that turnover intention among educational accountants at private universities is influenced by professional commitment, specifically Affective Professional Commitment. Low Affective Professional Commitment is associated with higher levels of turnover intention, indicating that the desire of educational accountants to leave their jobs is related to their lack of attachment to their profession. However, this study did not find evidence that turnover intention is influenced by Continuance Professional Commitment and Normative Professional Commitment. In short, the desire of educational accountants to switch jobs is not related to the presence of other job alternatives or a sense of obligation to remain committed to the university

ANALYSIS OF THE ROLE OF EMPLOYEE ACHIEVEMENT IN THE FRAMEWORK OF ACHIEVING POSITION PROMOTION AT THE LAMONGAN LIBRARY SERVICE

Devlin Pradipta Rahmadani, Sutinem, Munif Rochmawanto, Mohammad Yaskun — Mon, 08 Jan 2024 00:00:00 +0700

The aim of this research is to find out whether work performance influences job promotions at the Lamongan Regency Library Service. This research has a population of 100 employees, and a sample of 100 employees. This research uses quantitative research methods. The sampling technique used was a saturated sampling technique. The data analysis tools used in this research are validity test, reliability test, terminal coefficient test, t test and F test. Based on the partial test, it was found that the t count (0.405) was smaller than the t table (1.6607) with a significance of 0.686<0 .1 so it can be concluded that there is an influence but not significant between the independent variables on the dependent variable Position Promotion (Y) in the research model. Meanwhile, the results of the simultaneous test of Work Performance with a calculated F value (0.164) < F table (2.70) with a significance value of 0.686 < 0.1, it can be concluded that H0 is accepted and H1 is rejected. From these results it can be concluded that the independent variable Job Performance (X1), simultaneously or together has an influence but is not significant on Position Promotion (Y) in the Lamongan Regency Library Service.

INDIVIDUAL CHARACTERISTICS, ABILITIES, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE PT. MAHESWARI PASUPATI BALI

Ni Made Ayu Sriwathi, Budiyanto — Mon, 08 Jan 2024 00:00:00 +0700

The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.

The problem that became the focus of the research discusses human resource management regarding individual characteristics, abilities, and the work environment's influence on employee performance at PT. Maheswari Pasupati Bali. The population consisted of 89 respondents. The data analysis techniques used in this study were validity and reliability instrument tests, multiple linear regression tests, classical assumption tests, and hypothesis testing through t-tests and F-tests. The research results obtained significant values. The t-value for individual characteristics (X1) is 0.000 < 0.05, indicating a partial influence on employee performance. The t-value for job ability (X2) is 0.001 < 0.05, indicating a partial influence on employee performance. The t-value for work environment (X3) is 0.005 < 0.05, indicating a partial influence on employee performance. The significant F-value is 0.000 < 0.05. Based on these calculations, it can be explained that the alternative hypothesis (Ha) is accepted, and the null hypothesis (Ho) is rejected. This means that individual characteristics (X1), job ability (X2), and work environment (X3) have a significant influence on employee performance at PT. Maheswari Pasupati Bali.

THE INFLUENCE OF RELATIONSHIP MARKETING IMPLEMENTATION ON CUSTOMER SATISFACTION AND LOYALTY IN LAMONGAN REGIONAL BANK

Mon, 08 Jan 2024 00:00:00 +0700

The purpose of study This is for know How influence Relationship Marketing to satisfaction customers and loyalty customers at the Lamongan Regional Bank, with use questionnaire as a research instrument sample in study This as many as 100 people. In research This researcher use technique quantitative statistics process use the application on the computer is PLS ( Partial Least Square) . Data analysis _ used that is analysis Structural Equation Modeling (SEM), Partial Least Square (PLS), Evaluation of Measurement Models ( Outer Model ), Evaluation of Strutural Models ( inner model ) and Hypothesis Testing ( Bootstrapping ). The results of the PLS output show that the Strutural Model ( inner R-Square model variable X1 (Relationship Marketing towards variable Y 1 ( Satisfaction Customer ) is of 0.888 with Adjusted R-Square value is 0.883. So, you can explained that all construct exogenous variable X1 (Relationship Marketing) . simultaneously influence variable Y1 ( Satisfaction Customers ) amounted to 0.888 or 88.8%. Therefore _ That The R-Square value is 0.888 said strong . The R-Square value of the variable X1 ( Relationship Marketing ) towards variable Y2 ( Loyalty Customer ) is of 0.789, with Adjusted R-Square value is 0.785. So, you can explained that all construct exogenous variable X1 (Relationship Marketing simultaneously influence variable Y2 ( Loyalty Customer ) 0.789 or 78.9.3%.

THE INFLUENCE OF LOCATION, SERVICE QUALITY, PRICE, BRAND IMAGE AND PRODUCT QUALITY ON CUSTOMER LOYALTY MEDIATED WITH INTEREST IN REPURCHASING SAUDIA HIJAB PRODUCTS

Mon, 15 Jan 2024 00:00:00 +0700

This research aims to determine the influence of location, service quality, price, brand image and product quality on customer loyalty mediated by repurchase interest in Saudi hijab products in the Kembangbahu village market (structural equation modeling (SEM) method - partial least squares (PLS). The sampling technique in this research used a simple random sampling technique. The method used for analysis is SEM with the Smart PLS version 3.0 tool. The tests used are Outer Model Test, Inner Model Test, Mediation Test and Hypothesis Test. Based on the results of the Validity test, it shows that the Loading Factor value is more than 0.7 and the AVE value is more than 0.5, which is declared valid. In the Reliability test, the Composite Reliability and Cronbach's Alpha values above 0.7 are said to be Reliable. On the variables of location, service quality, price, Brand image and product quality have a positive and significant effect on repurchase intention. In the location variable, service quality, price, brand image and product quality have a positive and significant effect on customer loyalty, and the repeat purchase interest variable also has a positive and significant effect on customer loyalty. It can be concluded that the results of this research show that location, service quality, price, brand image and product quality, if mediated by repurchase interest, will increase customer loyalty in the Kembangbahu village market.

ANALYSIS OF THE INFLUENCE OF TRUST, ADVERTISING AND RISK PERCEPTION ON PURCHASING DECISIONS ON THE SHOPEE SITE IN TIKUNG DISTRICT

Dinda Nurfika Aprilia, Titin, Kemal Farouq Mauladi, Luluk Nur Azizah — Mon, 15 Jan 2024 00:00:00 +0700

The purpose of this study was to determine the effect of trust, advertising and risk perception on purchasing decisions on Shopee sites in Tikung Districh both partially and simultaneously. The type of research used is descriptive with associative causal approaches. This research was conducted with a total of 60 consumers. The sampling technique used was purposive sampling technique. Hypothesis testing is done by multiple linear regression tests. through the SPSS 21 program for Windows. The results show partially the trust variables, advertisements, risk perceptions significantly influence purchasing decisions on Shopee sites in Lumajang City. And simultaneously trust, advertising and risk perception have a significant effect on purchasing decisions on Shopee sites in Lumajang City, with a coefficient of determination (R Square) obtained value of 0.113 which shows that 77% of purchasing decisions can be explained by trust, advertising and risk perception while the rest 23% of decisions are influenced by other variables not examined in this study.

THE INFLUENCE OF CUSTOMER SATISFACTION, CUSTOMER TRUST, AND SERVICE QUALITY ON CUSTOMER LOYALTY IN THE USE OF DELIVERY SERVICES (CASE STUDY ON FAY DELIVERY IN LAMONGAN CITY)

Dyah Ayu Nur Rachmawati, Abdul Ghofur, Zulkifli Lubis, Muhammad Chusnul Khitam — Mon, 15 Jan 2024 00:00:00 +0700

This research aims to determine the partial, simultaneous and dominant influence of customer satisfaction, customer trust and service quality on customer loyalty to Fay Delivery. The population used was 150 consumers using the probability sampling technique. The methods used in this research are Validity Test, Reliability Test, Classical Assumption Test, Multiple Correlation Test, Coefficient of Determination Test, Multiple Linear Regression Test, T Test, F Test. The results of the t test calculation show that Xı has a tcount value of 1.928 > ttable 1.98282 while₂calculated t value 2.354 > t table 1.98282,₃calculated t value 8.400> t table 1.98282, then H₀rejected and Hıaccepted.The results of the F test calculations were obtainedthe result of the Fcount calculation is 137.485,meaning Ftable (2.69) ˃ Fcount (137.485)so H₀rejected and Hıaccepted.The results of multiple linear regression calculations were obtainedbased on the value Y = 4.472 + 0.130 Xı + 0.112₂+ 0.545₃. The results of the service quality variable (X₃) = 0.545 greater than other variables such as customer trust (X₂) = 0.112, customer satisfaction variable (Xı) = 0.130.

IMPLEMENTING IOT AND MACHINE LEARNING FOR DISASTER MITIGATION

Nur Laily, Muktar Redy Susila, Juwita Sari, Pontjo Bambang Mahargiono — Mon, 15 Jan 2024 00:00:00 +0700

This prototype output research has the aim of creating a dashboard that is used to monitor river water levels. The dashboard created will display data in real-time and prediction results. The use of the dashboard is to minimize the risk in the event of flooding caused by river overflow. The way this prototype works is to take data from sensors that have been installed at several points. The recorded data will be stored in a database using the working principles of the Internet of Things. For predictions, machine learning is used to produce future river water level figures. The machine learning used is using time series regression with rainfall input and river water level output. Long-term output data is needed, therefore to forecast future rainfall the Hybrid method is used. Data generated from sensors as well as from prediction results are stored in one database. From the database, data visualization is displayed along with important figures used for river overflow intelligence. Therefore, the dashboard is very useful for people living around the river flow.

HORIZONTAL PROFIT AND LOSS ANALYSIS AT PDAM SURYA SEMBADA SURABAYA

Thomas Khrisna Sidharta, Prasetyo Widyo Iswara — Mon, 15 Jan 2024 00:00:00 +0700

Financial reports can be a medium for making decisions by management in an effort to develop company performance. In connection with the background that has been stated, the problem that will be discussed in this study is how to do a horizontal analysis on the income statement of PDAM Surya Sembada Surabaya. The objective of this study is to measure the financial performance obtained from the income statement at PT PDAM Surya Sembada Surabaya. The descriptive method was utilized in this research, which serves as an object of research based on the data provided systematically during the examination. The result of this study is according to the data above, it can be viewed in the amount of operating income which decreased by 2.45% or 21,100,962 in 2019. The decrease was caused by water revenues of 2.16% or 16,823,356 in 2019, and non-water revenues experienced an increase of 5.17% or 4,277,606 in 2019. Then the total operating expenses decreased by 2.33% or 13,128,794 in 2019. This decrease was due to operating expenses which decreased by 3.12%% or 13,468,502 in 2019 and depreciation and amortization expenses experienced a decrease of 10.11% or 8,236,114 in 2019. The conclusions is horizontal financial statement analysis can also compare three or more financial reports. Where data from earlier periods can be used as a basis for comparison for all previous dates or periods. Horizontal analysis can be done in absolute or percentage form.

TRANSFORMATIONAL LEADERSHIP STYLE ON WORK MOTIVATION OF SOLDIERS AT KOREM 101/ANTASARI

Ari Aryanto, Ahmad Alim Bachri, Hastin Umi Anisah — Mon, 15 Jan 2024 00:00:00 +0700

This study aims to get a clear picture of the application of the transformational leadership style at Korem Antasari. Ths study seek to explore the phenomenon of transformational leadership style and to find out and analyze whether the application of transformational leadership style has an effect on the work motivation of TNI AD soldiers at Korem 101/Antasari.Data for this study was collected from100 key informants whose willingness was based on snowball sampling and by observing as passive participants, semi-structured interviews, and with the help of open and closed question instruments. This research prioritized the emic perspective - with full attention to key informant perceptions. Miles and Huberman's phenomenological approach was used in this study. It was found that transformational leadership style has an effect on the work motivation of TNI AD soldiers at Makorem 101/Antasari.

THE ROLE OF ORGANIZATIONAL AGILITY MEDIATION ON INFLUENCE OF COMPETITIVE ADVANTAGE IN THE MSMES FASHION SECTOR IN DENPASAR CITY BASED ON DIGITALIZATION AND INNOVATION CAPABILITY

Putu Laksmita Dewi Rahmayanti, Komang Ary Pratiwi — Mon, 15 Jan 2024 00:00:00 +0700

Micro, Small and Medium Enterprises (MSMES) in the local fashion sector are currently being heavily linked to the imposition of a strict ban on the import of used clothes by the government. The thrifting entrepreneur is called as one of the competitors of the local fashion product industry. Besides thrifting, fast fashion is also another competitor of the MSMES fashion sector. It shows that the conditions of the industry in the fashion sector have a considerable competitive threat and are very dynamic in nature. The local fashion sector must be able to have a competitive edge over its competitors. Maintaining a competitive advantage helps MSMEs in the fashion sector to outperform its competitors by producing superior or lower-cost products and services, thereby resulting in increased sales. The development of this model integrates the capabilities of innovation, digitalization, and organizational agility to be able to develop competitive advantages. The previous framework of competitive advantage on MSMES is still very rarely done by integrating digitization, innovation capability and organisational Agility. Based on the state of the art, the researchers want to develop a model that integrates innovation capacity, digitalisation, and organizational agility as a model of development of competing excelence on the MSMES local fashion sector in Denpasar City.

GREEN HRM: A STUDY OF ENVIRONMENTALLY-FRIENDLY HRM PRACTICES

Endah Kurniawati, Lilis Ardini — Mon, 15 Jan 2024 00:00:00 +0700

This qualitative research aims to explore the implementation of Green HRM at PT. Go To. The research method used is descriptive qualitative with document study data collection techniques. The documents used in this research are sustainability reports and data contained in the PT. Go To website, as well as other supporting data from mass media and the internet. The data analysis technique used is content analysis. The results showed that PT. Go To has implemented several Green HRM practices, such as the use of renewable energy, reduction of greenhouse gas emissions, reduction of paper use, and increased environmental awareness through internal training and campaigns. This research contributes to the development of literature regarding the implementation of Green HRM in companies. In addition, the results of this study can be an input for PT. Go To in improving Green HRM practices in the future.

THE EFFECT OF TOURISM ATTRACTION AND TOURIST EXPERIENCE ON REVISIT INTENTION MEDIATED BY TOURIST SATISFACTION (A STUDY AT MOUNT BROMO TOURIST DESTINATION, EAST JAVA)

Ismadi, Suwitho — Mon, 15 Jan 2024 00:00:00 +0700

This study aims to determine the influence of tourism attraction and tourist experience on revisit intention through tourist satisfaction as a mediating variable in a study at Bromo National Park. The four variables were tested to draw conclusions. This study used a quantitative approach, data collection techniques through observation, interviews, documentation, and distribution of questionnaires to 100 respondents, data analysis techniques using research instrument tests, path analysis, hypothesis testing, and Sobel test. Through this study, it shows that the influence of tourism attraction, tourist experience on tourist satisfaction has a positive and significant effect, the influence of tourism attractiveness, tourist experience on revisit intention indirectly mediated by tourist satisfaction has a positive and significant effect. Theoretical implications: tourist satisfaction as a mediator of tourism attraction and tourist experience can increase revisit intention, by increasing tourist satisfaction, it has the potential to increase revisit intention at the Mount Bromo tourist destination, East Java.

TRUST AS MEDIATION OF SOURCE CREDIBILITY, SOURCE ATTRACTIVENESS AND ADVERTISING TO PURCHASE INTENTIONS OF PRODUCTS PROMOTED BY TRASH TASTE PODCAST

Sean Alessandro, Lydia Ari Widyarini, Yuliasti Ika Handayani — Mon, 15 Jan 2024 00:00:00 +0700

Influencer marketing has now become an important component of digital marketing strategies, serving as an effective means to connect with target audiences. social media influencers, yield more influence than traditional celebrities. This quantitative study aims to find out the influence of source credibility and source attractiveness in a influencer-followers relationship, including trust development, expertise, authenticity, homophily, physical attractiveness, and the mediating effect of trust on credibility, source attractiveness, and purchase intention. Independent variables in this study are expertise, authenticity, physical attractiveness, and homophily. The object of this study is Trash Taste Podcast, with anime product. The sample of this research are people on Trash Taste Reddit aged 18 or older from active members in the subreddit. Data obtained from a web-based questionnaire was processed by using the structural equation model (SEM) using the PLS-SEM which is available on the Smart PLS. The data was processed with both PLS algorithm and bootstrapping. This research result: influencers’ expertise, and homophily play a significant role in building follower trust and create purchase intention. There isn’t significance between both authenticity and physical attractiveness to trust.

ACCOUNTING PRACTICE AND SUSTAINABILITY REPORTING IN INSTITUTIONAL THEORY PERSPECTIVE

Andajani, Tjiptohadi Sawarjuwono — Mon, 15 Jan 2024 00:00:00 +0700

This article documents and classifies sustainability accounting practices carried out by companies based on the frame of institutional theory. To achieve this goal, article writing is carried out based on reviews of articles published in various academic journals. The articles that were the object of the review were research papers that investigated the accounting implementation process and sustainability reporting in business entities. In the framework of institutional theory, the implementation of accounting and sustainability reporting by companies to date can be called a change (isomorphism) from conventional accounting practices. Based on the results of the research that has been done, the isomorphism can be further classified into three dimensions of the change process, namely (a) coercive isomorphism; (b) change through mimetic isomorphism; and (c) changes due to need or obligation (normative isomorphism). Thus, the results of the research show that not all of the accounting and sustainability reporting practices carried out by the company are based on the needs and obligations according to norms, but some are simply imitating or following along, some are even based on compulsion.

A PHENOMENOLOGICAL PERSPECTIVE ON QUALITY OF WORK LIFE AND EMPLOYEE PERFORMANCE FOR COMMUNITY HEALTH CENTER

Muhammad Ary Aprian Noor, Hastin Umi Anisah, Rini Rahmawati — Mon, 15 Jan 2024 00:00:00 +0700

This study aims to get a clear picture of the application of the Quality of Work Life (QWL) at Community Health Center/Puskesmas Banjarmasin Indah. This study seek to explore the phenomenon of Quality of Work Life (QWL) and to find out and analyze whether the application of Quality of Work Life (QWL) has an effect on employee performance for Community Health Center/Puskesmas Banjarmasin Indah. Data for this study was collected from 30 key informants whose willingness was based on snowball sampling and by observing as passive participants, semi-structured interviews, and with the help of open and closed question instruments. This research prioritized the emic perspective - with full attention to key informant perceptions. Miles and Huberman's phenomenological approach was used in this study. It was found that Quality of Work Life (QWL) has an effect on employee performance for Community Health Center/Puskesmas Banjarmasin Indah.

DESIGNING A VIDEO COMPANY PROFILE TI USS AS A MARKETING MEDIA BASED ON CONSUMER PERCEPTION

Mon, 15 Jan 2024 00:00:00 +0700

Nowadays, marketing is done a lot. The same thing was done by the TI USS Department. The marketing carried out is in the form of flyers, pamphlets, advertisements. However, until now this media method has not been considered effective in attracting consumers. Therefore, a research idea emerged to design a company profile video as a marketing medium. However, the design is based on consumer perception. There are ten attributes used in this research. These attributes include Facilities, Characteristics, Quality of Learning, Vision and Mission, Costs, Achievements, Accreditation, Strategic Location, Online Learning, Sentence Invitation. Then the 10 attributes were ranked to obtain the top 3 attributes, namely accreditation, strategic location and cost. These attributes require a correlation test on the characteristics of the respondents. It was found that accreditation was significantly correlated with the respondent's education level. Meanwhile, the nine attributes are not correlated. For this reason, further research needs to be carried out to review other factors. These factors include exploring interests and talents, parental support factors and career expectations factors.

SEARCH FOR KEYWORDS ON THE INTERNET AND DEMAND TRENDS FOR TRADITIONAL REBANA MUSICAL INSTRUMENTS IN INDONESIA TO INCREASE SALES

Andi Iswoyo, Yanuar Fauzuddin, Muchammad Muchid, Hutomo Setia Budi — Tue, 16 Jan 2024 00:00:00 +0700

The internet is the main reference source for marketing-related information. This research aims to investigate search data related to the demand for tambourine products by analyzing data from the Google Ads word planner. Keyword planner is a marketing tool linked to the Google search engine for campaigns in e-commerce, marketing, surveys, trends, etc. The keyword planner will estimate the search volume for keywords related to a particular term based on language, region, and language. And show it. We extracted the volume of keywords related to the word’s kata "rebana" dan "hadroh" from October 2019 to September 2023 in Indonesia. The research results showed that there were 443 keywords displayed, with the 10 highest keywords in searches, namely: rebana, hadroh, hadroh tahlil, rebana ubi, assalamu alaik zainal anbiya hadroh, harga rebana, harga hadroh, seragam hadroh, rebana hadroh, dan hadroh banjari. Meanwhile, based on trends, the average search on the internet for these keywords is 28 searches for the word rebana and 29 searches for the word haroh per week. The distribution of search areas for the keyword rebana is 100% from the provinces of West Sulawesi, North Sulawesi, Gorontalo, West Papua, Maluku, and North Maluku. Most searches for hadroh are in Lampung Province (65%), South Sumatra (63%), DI Yogyakarta (58%), West Java (58%), and Nusa Tenggara (58%). Business owners can take advantage of the results of this research to increase sales of their tambourine products.

ADOPTION OF MOBILE PAYMENT ON QRIS SERVICES IN INDONESIAN

Melly Susanti — Tue, 16 Jan 2024 00:00:00 +0700

The rapid evolution of mobile technology and the increasing proliferation of smartphones has provided a great opportunity for innovative companies to create new payment solutions and offer value-added services to their customers. QRIS mobile payments have emerged as a real phenomenon that allows consumers to turn their smartphones into digital wallets. Despite much coverage of consumer acceptance of mobile payments, little research provides guidance for interpreting QRIS-based payments. mobile payment adoption.By considering the theoretical background of innovation diffusion and the specific characteristics of QRIS mobile payments, this study proposes a research framework to provide an in-depth understanding of the factors that facilitate or hinder the adoption of QRIS-based mobile payments among Indonesian consumers. This article can advance the literature on innovation adoption and support technology marketers in QRIS mobile payments. This article provides useful guidelines to help researchers investigate issues related to QRIS mobile payments. This article also carries certain regulatory implications in assisting stakeholders in the QRIS mobile payments ecosystem such as SMEs, banking decision makers and merchants, in developing their business strategies and marketing campaigns to facilitate QRIS mobile payments. The test results directly show that the intention to adopt QRIS mobile payments is influenced by behavioral intention factors, product-related factors and alternative attractiveness. The results of indirect testing using behavioral intentions as a moderating variable found that behavioral intentions did not significantly influence individual factors, product factors, environmental factors and alternative resources.

PERSONAL VALUE MEDIATING THE ROLES OF RELIGIOSITY AND PERSONALITY LEVELS ON THE PERFORMANCE OF PRIVATE EMPLOYEES IN SURABAYA, INDONESIA

Tue, 16 Jan 2024 00:00:00 +0700

Religiosity and personality values are considered essential to behave and work in Indonesia. This study aims to investigate whether religiosity and personality affect the employees’ personal value, whether religiosity and personality affect employee performance, and how personal value can intervene in the relationship between religiosity, personality and performance. Therefore, a quantitative study was conducted to understand between variables of personal values, religiosity, and personality using PLS (partial least square). Its respondents were 115 employees of Indonesian private companies in Surabaya. As the results, this study indicated that the personal value did not mediate personality and religiosity on employee performance, the personal values and religiosity had insignificant effect on employee performance, the personality affected employee performance and personal value, the level of religiosity affected employees’ personal value, the personal values and performance did not affect employee performance, and the observed companies influenced employees’ job values.

HOW SHARIA FINANCIAL LITERACY MODERATED RELIGIOUS AND MUSLIM FINANCIAL BEHAVIOUR

Nihayatu Aslamatis Solekah, Ahmad Muqarrabin Hakim — Tue, 16 Jan 2024 00:00:00 +0700

This study aims to understand the effect of religion, Sharia financial literacy (SFL), on Muslim financial behaviour (MFB) and Sharia financial literacy as a moderating variable between religion and MFB. This research uses the descriptive quantitative method. The sample in this study was 190 respondents using purposive sampling of Muslims who live in South Kalimantan—data analysis by structural model assessment with the Partial Least Square (PLS) analysis method. The results indicated religion and Sharia financial literacy influence financial behaviour, so SFL also moderates religion on financial behaviour. These results imply that a better Muslim religion will increase a person's ability to manage and use the economy as effectively as possible, strengthened by financial knowledge. Financial understanding will naturally exhibit better financial conduct.

POSITIVE AND NEGATIVE IMPACTS OF USING THE ATLAS AUDIT APPLICATION IN SUPPORTING THE WORK OF AUDITORS IN KAP “X”

Prasetyo Widyo Iswara, Nina Triolita — Tue, 16 Jan 2024 00:00:00 +0700

The influence of technological changes that exist today has an impact on various areas of human life. Until various terms are known, such as remote auditing and Computer-Aided Audit Techniques (CAAT). The ATLAS audit application is a type of digital transformation implementation in the auditing industry and serves as an illustration of the development of computer-aided audit methodologies. The purpose of this study was to ascertain the effects of employing the ATLAS program to assist auditors in KAP "X" work. Based on theoretical studies, interview findings, questionnaire distribution, and literacy studies, the study technique employed is descriptive with a qualitative approach. Following that, data on the outcomes of research, interviews, questionnaires, and studies on literacy are gathered, examined, assessed, and conclusions are drawn. This study obtained the results that the ATLAS audit application has a positive impact in the form of work efficiency, time effectiveness in providing the necessary information output and accuracy to audit procedures that are missed, as well as low cost and easy to use. The questionnaire measurement found that the impact of using the ATLAS audit application was 68.8%. However, there is a negative impact from the implementation of the ATLAS audit application, which is more temporal or temporary. Based on this discussion, it can be concluded that the ATLAS audit application can have a positive impact in supporting the work of auditors.

STIMULUS RESPONSE THEORY: THE CONSTRUCTION OF IMPULSE BUYING ON SHOPEE LIVE SELLING

Anggun Puji Styo Ningrum, Basthoumi Muslih — Tue, 16 Jan 2024 00:00:00 +0700

Scarcity messages have never been researched globally, while price discounts and free shipping taglines have different results from previous research or journals. This research aims to determine the effect of scarcity messages, price discounts, and free shipping taglines on impulse buying on Shopee live selling. The research method used in this research is quantitative with multiple linear regression as the data analysis method. The population of this research is all management study program students from the class of 2020 with the sample determination method being purposive sampling. The number of samples used was 155 students which was determined using the Slovin formula. The results of this research show that scarcity messages have a significant positive influence on impulse buying on Shopee live selling. Price discounts have an insignificant positive effect on impulse buying on Shopee live selling. And the free shipping tagline has an insignificant negative effect on impulse buying on Shopee live selling. Simultaneously, scarcity messages, price discounts and free shipping taglines have a significant influence on impulse buying on Shopee live selling.

THE PURCHASE INTENTION OF KOREAN NOODLES IN THE MILLENNIAL MOSLEM

Samsul Arifin, Mohamad Rifqy Roosdhani, Nurul Komaryatin, Ali, Nurul Huda — Tue, 16 Jan 2024 00:00:00 +0700

The purpose of this study was to determine and test the effect of religiosity (X1), halal label (X2), and halal marketing (X3) on the purchase intention (Y) of Korean spicy chicken cup noodles in the Muslim millennial generation (studies in communities in Jepara Regency). This research is a type of quantitative research. In this study, the population was all active students at Unisnu Jepara, namely 2,102 students. Using the Slovin formula, we obtained 95 respondents. The sampling technique used is accidental sampling. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used was multiple linear regression using SPSS version 25 software. The results showed: (1) Religiosity has a positive but not significant effect on purchase intention (b1 = 0.722; sig = 0472); (2) Halal Label has a positive and significant effect on purchase intention (b2=2.554; sig=0.012); (3) Halal Marketing has a positive and significant effect on purchase intention (b3 = 2.117; sig = 0.029)

THE ROLE OF LOCATION MEDIATION ON PURCHASE INTEREST TOWARDS CONSUMER PURCHASE DECISION IN RETAIL INDUSTRY

Basthoumi Muslih, Sigit Ratnanto, Poniran Yudho Leksono — Tue, 16 Jan 2024 00:00:00 +0700

Not all purchase interest will lead to a purchasing decision, one of the keys to success in the retail industry is through the role of location (captive market). This study aimed to explore the role of location (captive market) in mediating the linkage between purchase interest and purchase decision of minimarket consumers in Kediri City. The current study uses quantitative methods by collecting data accidentally through surveys of Indomaret and Alfamart minimarkets consumers in Kediri City. Using Hair et al.'s theory, the sample was determined to be 150 respondents. All data obtained were analyzed using path analysis via the SPSS and AMOS applications. The study results indicate that the role of location (captive market) is able to mediate the linkage between purchase interest and consumer purchase decision. Partially, purchase interest and location have a positive and significant impact on consumer purchase decision. Thus, these results enhance the understanding that location (captive market) plays an important role for purchase interest in the consumer purchase decision process, particularly in the context of the retail industry.

ORGANIZATIONAL CULTURE, LEADERSHIP STYLE AND MOTIVATION ON EMPLOYEE PERFORMANCE

Imransyah, Nuning Nurna Dewi, Rudi Wibowo — Tue, 16 Jan 2024 00:00:00 +0700

The performance of human resources or employees in a company can be influenced by several factors including organizational culture, leadership style and motivation. The East Java Paramitra Foundation is a non-governmental organization that operates in the field of community empowerment. This research aims to determine the influence of organizational culture, leadership style and motivation partially and simultaneously on the performance of employees of the East Java Paramitra Foundation. The objects of this research are the employees of the East Java Paramitra Foundation spread across several regions in East Java such as Malang, Sidoarjo, Tuban and Probolinggo. This type of research is descriptive with explanatory research. Sampling was taken using proportional stratified random sampling. The population in this study were employees of the East Java Paramitra Foundation. Data analysis uses multiple linear regression analysis. Based on research and the F test, the significance value was 0.000 or <0.05. This shows that H0 is rejected and H1 is accepted so that it can be concluded that the variables Organizational Culture, Leadership Style and Motivation simultaneously influence the performance of the employees of the East Java Paramitra Foundation.

HOW LOCUS OF CONTROL INCREASE HUMAN RESOURCES PERFORMANCE?

I Gede Aryana Mahayasa — Tue, 16 Jan 2024 00:00:00 +0700

The purpose of this study is to identify the impact of self-efficacy in the association between locus of control and performance. The study was conducted on all LPDs in Denpasar City, which amounts to 35 units. Data were gathered via observation, interviews, questionnaires, and literature review. The data analysis technique uses Moderating Regression Analysis by first doing the validity test and reliability test on the research instrument. The findings revealed that both locus of control and self-efficacy have a positive and significant effect on the performance of the LPD Chairman in Denpasar City. The interaction of variables between locus of control and self-efficacy indicates that self-efficacy reinforces the impact of locus of control on the performance of the LPD Chairman in Denpasar City. So that in the development of human resources in the LPD, a leader who is not only responsible for achieving physical and socio-psychological organizational goals, but also plays a role in building themselves and their members is essential.

AWARENESS AND COMPLIANCE ON MSME TAX OBLIGATIONS IN BOGOR REGENCY

Evin Sofianti, Ginanjar Rahmawan — Tue, 16 Jan 2024 00:00:00 +0700

This study aims to analyze the compliance and taxation awareness of MSMEs in Bogor Regency. The research method used is quantitative. Data was collected by distributing questionnaires to 100 active MSMEs recorded in Disbudpar. The data was processed using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study of the effect of compliance and awareness of MSME taxpayers in the implementation of tax obligations have a significant effect on MSME tax revenue in Bogor Regency. This study also found that there is a need for an active role of tax officers in socializing policies and regulations for MSMEs, in order to educate public understanding and raise awareness of tax obligations. In addition, the number of MSME actors who have not been registered as taxpayers is not balanced with the total number of MSMEs. MSME taxpayers are dominated by micro-scale. The implications for the performance of MSME tax revenue are not optimal, not comparable to the assistance and incentives provided by the Government. By understanding tax policies and regulations, it is expected that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.

BARITS APP: SMART ASSISTANT SYSTEM TO FACILITATE THE LABELLING OF GOODS FOR MSME PLAYERS IN THE ERA OF DIGITAL ECONOMIC TRANSFORMATION

Algam Latisa Octada, Ginanjar Rahmawan — Tue, 16 Jan 2024 00:00:00 +0700

The labelling system that occurs in various stores is currently running well. However, most still use a manual system and to meet the needs of information on the price of goods requires a lot of time until costs are wasted for the labelling process on goods (Azizah, 2020). which explains that innovation can provide positive value for MSME actors. Labelling can be done digitally based on smartphones using an innovative application created by researchers in the form of "BARITS" (Barcode, Items, Scanner). BARITS is an application used to label goods in stores with the condition of scanning barcodes on these items. This application can be an easy solution for store owners to be more effective in the labelling process using only a smartphone.

THE INFLUENCE OF SERVANT LEADERSHIP ON SERVICE INNOVATION BEHAVIOR THROUGH TRUST AND JOB CRAFTING AS A MEDIATOR AT BANK MANDIRI IN THE SOLO CITY AREA

Aji Hutomo Purnomo, Sinto Sunaryo — Tue, 16 Jan 2024 00:00:00 +0700

This research aims to examine the influence of servant leadership on service innovation behavior through trust and job crafting as mediators. This research involved Bank Mandiri employees in the Solo City area. A population of 435 employees and a research sample of 385 were used as the research sample. Data analysis uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) to determine the relationship between variables. The research results show that: 1) Servant leadership significant positive effect on SIB; 2) Servant leadership significant positive effect on trust; 3) Servant leadership significant positive effect on job crafting;4) Servant leadership through trusthas no effect on SIB; 5) Servant leadership through job crafting significant positive effect on SIB; and 6) Servant leadership through trust andjob crafting positive effect on SIB. R2 value for the variable job craftingas big as0.139, on variables confidence of 0.258,and the SIB variable is 0.447. As for value Q2 in this research show that the variable value of job crafting, trust, and service innovation behavior is Q2> 0 so that the accuracy of the path model prediction is acceptable. Mark SRMR 0.092 in this study shows well-fitting modelso it is suitable for use in hypothesis testing.

COMMUNITY SATISFACTION INDEX AT THE POPULATION AND CIVIL REGISTRATION OFFICE OF ROKAN HULU REGENCY

Hidayat, Hardianto — Tue, 16 Jan 2024 00:00:00 +0700

This study examined the Community Satisfaction Index at the Population and Civil Registration Office of Rokan Hulu Regency with a number of respondents was 150 people. The selection of respondents was carried out by applying the proportional random sampling technique, namely by means of respondents being selected at random and determined according to the area coverage of each service unit. The results of the Community Satisfaction Index assessment survey from the service recipients of the Population and Civil Registration Office of Rokan Hulu Regency in 2022 obtained the number 85.6023, which means that the service performance of the Rokan Hulu Regency has a service quality of "A" and it is in the service category of "Very Good.”

THE EFFECT OF SOCIAL MEDIA CUSTOMER ENGAGEMENT ON SOCIAL MEDIA PERFORMANCE

M. Rifqy Roosdhani, Samsul Arifin, Nurul Komariyatin, Ali, Nurul Huda — Tue, 16 Jan 2024 00:00:00 +0700

The development of social media use in business in the last decade has been very rapid. Companies that have a good and appropriate marketing strategy in the use of social media will benefit from its social media performance. Studies reveal that there are still many businesses that use intuition in developing their social media marketing strategy and with various experiments on their own. This study reveals the social media marketing strategies that SMEs should implement in order to improve their Social Media Performance. Marketing strategies through social media carried out by SMEs in order to have maximum leverage should be moderated by using Social Media based Customer Engagement. This study uses a quantitative approach by collecting data and analyzing data using a sample of 265 food and beverage SMEs in Solo, Semarang, Kudus and Jepara using a purposive sampling method. The data collected in this study through questionnaires to test the empirical model using Structural Equation Modeling (SEM-AMOS).

EXPLORING THE FACTORS SHAPING STUDENT CHOICES IN HIGHER EDUCATION PROGRAMS

Muhammad Sofyan Do Musa, Husaen Hasan — Tue, 16 Jan 2024 00:00:00 +0700

Understanding the evolving dynamics of student behavior in program selection, influenced by economic, socio-cultural, technological factors, and family influences, is of utmost importance. This study aims to explore the factors that shape students' decision-making when it comes to choosing a college. A purposive sampling method was employed, gathering responses from 53 students hailing from Morotai Island, North Maluku. The study utilized the Partial Least Square statistical analysis technique with the assistance of SmartPLS software. The findings of this research highlight that among the factors affecting decision-making, such as marketing communication, personal factors, and socio-cultural aspects, personal factors exert the most significant influence on student decision-making. This result emphasizes the significance of tailoring educational offerings to align with individual preferences and needs.

THE MODERATING ROLE OF ENVIRONMENTAL UNCERTAINTY IN THE EFFECT OF STRATEGIC CHANGE ON FINANCIAL PERFORMANCE

Triyonowati, Suhermin, Suwitho, Rizki Amalia Elfita, Zhang Yi — Tue, 16 Jan 2024 00:00:00 +0700

The increasingly competitive environment has led to the reduction of firm performance. Companies are strived to be able to create strategic competitiveness to maintain their competitive advantage, so that firm performance can be maintained. Strategic change is a company effort to adapt in a competitive environment. In addition, changes in the external environment create environmental uncertainty that will worsen firm performance, so strategic change is the primary choice for companies to improve performance when environmental uncertainty increases. This study aims to analyze the effect of strategic change on firm performance, as well as the role of environmental uncertainty in moderating the relationship. Using purposive sampling method, this study uses 503 data of manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020 period. This study uses multiple linear regression analysis and moderated regression analysis as its analysis technique. The results of this study indicate that strategic change has a positive and significant effect on firm performance and environmental uncertainty is able to strengthen this influence.

INFLUENCE OF ACCOUNTING SYSTEMS AND ORGANIZATIONAL CULTURE ON MSMEs PERFORMANCE

Lilis Ardini, Suhermin — Tue, 16 Jan 2024 00:00:00 +0700

The purpose of this research is to find out the Accounting Information System and organizational culture on the performance of Surabaya City MSMEs in using the E-Peken application optimally. The object of this research is Surabaya City MSMEs.The data is the primary data, it is the primary data which is used in this research is a questionnaire. The research method in this research is quantitative, while the analysis technique used in this research is multiple linear regression analysis. The instrument used in this research was in the form of a questionnaire distributed to MSMEs in Surabaya City who were already using the E-Peken application.The test results from this research show that the Accounting Information System variable has a significant and positive effect on MSME performance, which means that the better the MSME accounting information system, the MSME performance will also increase, the organizational culture variable has a significant and positive effect on MSME performance, which means the success of an organization in achieving its goals. then it can improve the performance of MSMEs.

THE INFLUENCE OF CELEBRITY ENDORSERS TO PROMOTE JALAN TUNJUNGAN AS LOCAL DESTINATION IN SURABAYA

Tue, 16 Jan 2024 00:00:00 +0700

Celebrity endorsers are part of today's marketing strategy. Many brands or tourist objects employ them to influence and increase sales. However, there is a limitation of study on the impact of celebrity endorsers. This study examines the profound influence of celebrity endorsements on consumer behavior, encompassing emotions, preferences, and perceived utility. Drawing upon a case study of Jalan Tunjungan, empirically, the research demonstrates the significant impact of celebrity endorsements in this specific context. The research highlights that celebrity endorsements evoke emotional responses, enhance product preferences, and amplify perceived utility, ultimately driving consumer engagement. While the Tunjungan case provides compelling evidence, further investigation is warranted to comprehend celebrity endorsements' enduring effects, particularly in consumer decision to visit Tunjungan. This study underscores the need for a more comprehensive understanding of how celebrity endorsements shape long-term consumer behavior, offering valuable insights for marketing strategies and brand management in diverse contexts.

THE IMPACT OF SI AND QCL ON STUDENT PERFORMANCE IS MODERATE BY STUDENT CULTURE

Emeralda Ayu Kusuma, David Efendi — Wed, 17 Jan 2024 00:00:00 +0700

Spiritual intelligence and the quality of campus life are interesting to study in contributing to student performance. This research aims to (1) analyze and prove empirically the impact of spiritual intelligence on student performance, (2) analyze and prove empirically the influence of campus life on student performance, (3) analyze and prove empirically the moderation of student culture on the influence of spiritual intelligence on student performance, and (4) empirically analyze and prove the moderation of student culture on the influence of the quality of campus life on student performance. Therefore, the research used mixed qualitative and quantitative descriptive-analytical methods with an active student analysis unit of 96 respondents at private higher schools in East Java. The analytical tools were descriptive statistics, validity tests, reliability tests, classical assumption tests, and regression analysis. As the results, the research found that (1) spiritual intelligence had no effect on spiritual performance, (2) the quality of campus life had no effect on student performance, (3) student culture negatively moderated or weakened the effect of spiritual intelligence on student performance, and (4) culture students could not moderate the impact of the quality of campus life on student performance.

ANALYSIS OF PERFORMANCE IMPROVEMENT AND INCOTERMS ON LOGISTIC ACTIVITIES AT PT. XYZ

Nurwahyudi, Suhermin — Wed, 17 Jan 2024 00:00:00 +0700

PT. XYZ is a large company operating in the field of Logistics and Supply Chain based in Jakarta, Indonesia. The company intends to develop the company and become a provider of the best quality delivery systems to the international level. The aim of the research is to determine and analyze the scope of logistics transportation in companies, find out the incoterms that apply in the world of international logistics and find out the effect of implementing logistics in improving company performance. The research method uses a qualitative approach to research data. The results of this research are that PT. XYZ has 3 scopes of transportation, namely land, water and air which guarantees the safety and efficiency of product delivery to its destination cost-effectively and on time. The incoterms system is quite complex. Logistics activities can influence the improvement of company performance quite well.

IMPACT OF INCOME, LIFESTYLE, AND BUSINESS MOTIVATION ON SURABAYA STUDENTS' USE OF PAYLATER

Wed, 17 Jan 2024 00:00:00 +0700

This research in-depth examines the impact of three key factors, namely income, hedonistic lifestyle, and business motivation, on the use of Paylater services by students in Surabaya. The results of data analysis show that student income plays an important role in determining the extent to which they tend to use Paylater services; Hedonistic lifestyles also influence decisions to use these services, with students seeking experience and enjoyment in consumption more likely to utilize Paylater's features. Business motivation, such as interest in entrepreneurship and understanding investment, apparently plays a positive role in the use of Paylater. These findings provide deeper insight into trends in the use of these innovative financial services among students and have important implications for Paylater service providers, governments, and universities in supporting financial literacy and wise financial management among students.

THE INFLUENCE OF THE AUDITOR'S INDEPENDENCE, COMPETENCE, INTEGRITY, ETHICS ON THE QUALITY OF THE AUDIT IN THE GENERAL INSPECTION OFFICE OF THE TIMOR-LESTE STATE

Elias Ximenes, Lilis Ardini — Wed, 17 Jan 2024 00:00:00 +0700

The aim of this research is to provide empirical evidence regarding the influence of Auditor Independence, Auditor Competence, Auditor Integrity and Auditor Ethics on Audit Quality at the Timor Leste Inspecsaun Geral do Estado (IGE). The populution in this research is all employees who carry out functions as auditors, totaling 32 staff auditors. However, the sample used in this research and also in the data processing process was 30 respondents, where the sampling technique was using the census method, data collection was using questionnaires and statistical analysis tools were using Multiple Linear Regression analysis.

THE INFLUENCE OF CAPITAL ADEQUACY (CAR), GROWTH OF THIRD PARTY FUNDS (DPK), NON-PERFORMING CREDIT (NPL) ON CREDIT DISTRIBUTION OF CONVENTIONAL COMMERCIAL BANKS ON THE INDONESIAN STOCK EXCHANGE 2017–2021

Wed, 17 Jan 2024 00:00:00 +0700

Credit distribution carried out by banks is one of the state's income sectors, which in this case is used to maintain economic stability, improve the level of community welfare, help develop MSMEs through capital loans provided by banks, therefore indirectly credit distribution is carried out banking is an effort to increase the level of welfare of citizens, the level of demand for credit has increased from year to year. On the other hand, banks also consider CAR, DPK, NPL obtained from lending, there is a fear that banks will not be able to collect funds, excessive credit distribution will result in risks bad and non-performing loans widened which made banks lose their balance. The aim of this research is to determine empirically the influence of the capital adequacy ratio, growth of third party funds, non-performing loans on the distribution of bank credit registered in BEI for the 2017-2021 period. The population in this research is 46 banks. With this population, banking samples were taken using the method purposive sampling resulted in 26 banks that met the specified criteria. The type and source of data obtained from secondary data sources, the research method used is quantitative using multiple linear regression processed with the SPSS16 program. The results of multiple linear regression analysis and hypothesis testing can be concluded that simultaneously (F test) CAR, DPK Growth, NPL have an effect on banking credit distribution, while the results of partial analysis (T test) CAR, DPK Growth do not have a significant effect on credit distribution due to funds collected by the bank exceeds the reference provided by the IDX so that the bank has funds that are not distributed. It can be said that the amount of CAR, DPK has no influence on credit distribution, while for NPL it has a significant negative effect, which means that if credit distribution increases, the bank will experience The increase in NPL or bad credit, this problem requires banks to limit the distribution of credit funds in order to reduce the level of losses faced by banks.

THE EFFECT OF CREDIT ALLOCATION AND LOAN INTEREST ON SMALL BUSINESS INCOME (KIF) AT KAEBAUK INVESTIMENTU NO FINANSAS (KIF), DILI, TIMOR-LESTE

Jose Da Silva — Wed, 17 Jan 2024 00:00:00 +0700

The theme of this research is the effect of credit allocation and loan interest rates on the income level of small businesses in Kaebauk Investimentu and Finance, Dili, Timor-Leste. The purpose of this study was to analyze and examine the effect of credit allocation on the income level of small businesses in the Investment and Finance district, Dili, Timor-Leste and to analyze the credit interest rate on the income level of small businesses in the Investment and Finance district, Dili, Timor-Leste. Leste. leste. The hypothesis in this study explains that there is a positive and significant effect of credit allocation on the income level of small businesses in the Investment and Finance district, Dili, Timor-Leste and that there is a positive and significant effect of credit interest rates on the income level of small businesses in Kaebauk Investment and Finance, Dili, Timor- Leste. The methodology in this research is descriptive quantitative with multiple linear regression analysis tool. The results of this study indicate that there is no positive effect of credit allocation on

FIRM SIZE, PROFITABILITY, AUDIT DELAY ON AUDITOR SWITCHING

Helen Weilia Tantri, Nia Yuniarsih — Wed, 17 Jan 2024 00:00:00 +0700

This study aims to examine the effect of firm size, profitability, audit delay on auditor switching in manufacturing companies on the Indonesian Stock Exchange in 2021-2022. This study uses a quantitative descriptive method, using secondary data and documentation study collection techniques. The sampling technique was purposive sampling method which resulted in a sample of 55 companies. Data analysis using logistic regression. The test results show that firm size has no significant effect on auditor switching, profitability has a significant effect on auditor switching and audit delay has a significant effect on auditor switching. Suggestions for further research to have an increased research period and use primary data for more accurate research results.

ANALYSIS OF MOTIVATION AND ABILITY ON STUDENT LEARNING PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE

Marsudi Lestariningsih — Wed, 17 Jan 2024 00:00:00 +0700

Higher education is an educational institution which contains academics with different backgrounds who have been well selected. This research aims to determine the factors that influence student learning performance, with the respondent students of the Master's study program at STIESIA in Surabaya. Fouty five (45) copies of the questionnaire were distributed but only thirty eights copies were returned. After it being sorted, thirty fives copies could be processed. This study used a quantitative research method. The result shows that Motivation has a significant influence on student learning performance, and Ability does not have a significant effect on student learning performance, furthermore organizational commitment is unable to mediate all exogenous variables. Threfore, study program must motivate students to improve student learning achievements by improving students' abilities through seminars, providing opportunities and being able to increase the ability to improve student learning achievements, reducing obstacles by providing sufficient funds to conduct research. Hence, students will enthusiastic to improve their academic achievements. The originality of this research is that the research is focused on Master's students with a higher level of motivation and a strong desire for the importance of education.

EMPLOYEE APPRAISAL PERFORMANCE, WORKPLACE, ORGANIZATIONAL CULTURE AND ITS EFFECT ON THE EMPLOYEE PERFORMANCE

Husni Indrawati Wijaya Putri, Suwitho — Thu, 18 Jan 2024 00:00:00 +0700

This research aims to investigate the effect of Employee Performance Appraisal through Employee Performance, Workplace through Employee Performance, and Organization Culture on the Employee Performance of educative employees at Wijaya Kusuma University Surabaya. The population of this research was the employees of Wijaya Kusuma University Surabaya, such as educative employees and non-educative employees. On the other hand, the researcher used the employees as the study sample with 100 people. In the data analysis technique, the researcher used simple random sampling to gather the data by using a questionnaire to the 100 employees. Moreover, in the data analysis technique, the researcher used regresi linear berganda. The result shows that employee appraisal performance, Workplace, and organizational culture significantly affect employee performance of the educative employee of Wijaya Kusuma University Surabaya. With increasing employee performance, the researcher hopes that Wijaya Kusuma University will become one of the most outstanding Universities and superior in the world of education in Indonesia.

THE ROLE OF KNOWLEDGE SHARING AS A MEDIATION OF THE INFLUENCE OF ORGANIZATIONAL CULTURE ON WORK BEHAVIOR

Mardi Astutik, Maria Febrianti, Widy Taurus Sandy — Thu, 18 Jan 2024 00:00:00 +0700

Based on the research conducted on employees at Perumda Aneka Usaha Seger Jombang regarding the influence of organizational culture on innovative work behavior through knowledge sharing as a mediator, the following conclusions can be drawn: Organizational culture can contribute significantly to innovative work behavior. The presence of a positive organizational culture implemented within the company can enhance employees' innovative work behavior. Organizational culture can enhance knowledge sharing activities. A positive organizational culture fosters active knowledge sharing among employees. Knowledge sharing can significantly contribute to innovative work behavior. When employees actively engage in knowledge sharing activities, it positively influences their innovative work behavior. Knowledge sharing can mediate the influence of organizational culture on enhancing innovative work behavior.

IMPLEMENTATION OF E-PROCUREMENT IN ELECTRONIC PROCUREMENT SERVICES BOYOLALI DISTRICT

Thu, 18 Jan 2024 00:00:00 +0700

E-Procurement is the process of procurement of goods and services carried out using information technology and electronic transactions in accordance with the provisions of the applicable laws and regulations. The implementation of E-Procurement in the procurement of goods/services is expected to be able to apply the principles of procurement of goods/services that are effective, efficient, transparent, open, competitive, fair and accountable so that Good and Clean Government can be achieved. This research was conducted at the Boyolali Regency LPSE with the aim of knowing the implementation of E-Procurement in an effort to improve the governance of the procurement of goods and services at the Boyolali Regency LPSE, knowing the governance of the procurement of goods and services in Boyolali Regency and knowing the benefits obtained through the implementation of E-Procurement in procurement. goods and services in Boyolali Regency. This study uses a qualitative descriptive method, namely collecting and processing data from interviews with informants and explaining by describing the results of data processing so that it is easy to understand. There are four criteria used to test the validity of data in the implementation of E-Procurement, namely disclosure, registration and distribution, electronic bidding and Advanced Support Services. The results of this study indicate that the implementation of E-Procurement at LPSE Boyolali Regency is able to improve the governance of procurement of goods and services that were previously carried out conventionally. The implementation of E-Procurement through the application of E-Tendering and E-Purchasing applies the principles of openness (transparency), accountability, responsibility and independence. So that the procurement of goods and services can be accounted for administratively, technically and financially. The benefits of implementing E-Procurement in the governance of the procurement of goods and services in Boyolali Regency are the realization of time efficiency and effectiveness.

THE EFFECT OF TRAINING, MOTIVATION, AND WORK ENVIRONMENT ON TEACHER PERFORMANCE AT SMA NEGERI 12 PEKANBARU

Ermita, Suwitho — Thu, 18 Jan 2024 00:00:00 +0700

The purpose of this study is to test and analyze the effect of training, motivation, and work environment on the performance of teachers of SMA Negeri 12 Pekanbaru. The population in this study was a teacher at SMA Negeri 12 Pekanbaru. The sample used in this study was 40 people using the technique of determining the number of samples in this study using the Roscoe theory formula. Roscoe's theory says that if the study will conduct an analysis with multivariate (collation or double regression), then the number of sample members is at least 10 times the number of variables studied (Sugiyono, 2010: 130). So, because this study consists of 4 variables, then the number of samples is 4 x 10 = 40 Respondents. The results of the study obtained that training, motivation, and work environment had a significant and positive effect on the performance of teachers of SMA Negeri 12 Pekanbaru.

THE INFLUENCE OF COMPETENCE, WORK MOTIVATION, AND WORK DICIPLINE ON EMPLOYEE PERFORMANCE STUDY AT THE GROBOGAN DISTRICT OFFICE

Dwi Septiyanto, Hidup Marsudi, Slamet Ariadi, Ana YuliPratiwi — Thu, 18 Jan 2024 00:00:00 +0700

The problems of this study: (1) how a great deal impact does competence have on the performance of Grobogan District office personnel, (2) how a great deal influence does work motivation have on the performance of Grobogan District office personnel, (3) how huge is the impact of work subject at the performance of Grobogan District office personnel. The research goals are (1) to find out whether or not competency affects the performance of Grobogan District workplace employees, (2) to discover whether or not work motivation impacts the overall performance of Grobogan District office employees, (3) To find out whether or not works field impacts the overall performance of Grobogan District workplace employees. The statistics collection approach used was thru a Questionnaire, specifically a data collection technique the usage of a list of questions and allotted to respondents. There are statistics evaluation techniques, namely: (1) evaluation approach, which is used to investigate information (2) Quantitative statistics analysis, namely evaluation that uses numbers and calculations the usage of statistical techniques to check the truth of the studies hypothesis that has been proposed. Primarily based on the outcomes of facts analysis, it's miles concluded that Competence has a wonderful impact on employee overall performance, at a large level of 0.003%, the regression coefficient price of work Motivation has a size-able effect on the extent of employee performance, with a degree of zero.010%, the regression coefficient value for work subject is at a great degree of 0.049%, so it has a considerable impact on worker overall performance. In the meantime, collectively the three variables Competence, work Motivation, works subject have an impact on employee performance at a huge stage of zero.00%. These studies give a contribution in R2 of 91.40%.

ANALYSIS OF THE INFLUENCE OF TAXPAYER KNOWLEDGE AND TAX SANCTIONS ON COMMUNITY MOTOR VEHICLE TAXPAYER COMPLIANCE IN KLATEN

Rizky Shafrizal, Rita Wijayanti — Thu, 18 Jan 2024 00:00:00 +0700

Taxes are the people's contribution to the state's Treasury based on law (which can be enforced) without receiving reciprocal services (contra-performance) which can be directly demonstrated and which are used to pay for public costs. Taxes have a function as a budget and as usual. As a budgetair, it functions to finance routine expenditure and state development. The aim of this research is to determine the influence of tax knowledge, taxpayer awareness, income level and tax sanctions on taxpayer motor vehicle compliance. This research was previously held at SAMSAT Klaten. The number of the sample in this study was 145 respondents with the sampling method using a convenient sampling method. Data collection was carried out using a questionnaire method and processed using SPSS software. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis, it could be seen that sanction taxes have an influence on taxpayers' motor vehicle compliance, while knowledge taxes have no influence on taxpayers' motor vehicle compliance.

GREEN PROMOTION TO REPURCHASE INTENTION MEDIATION GREEN PACKAGING

Nur Hidayati, Aprilia Dian Evasari, Ahmad Yani — Fri, 19 Jan 2024 00:00:00 +0700

The purpose of this study was to find out and analyze the effect of green promotion on repurchase intention mediated by green packaging directly or indirectly in Kediri City SMEs that apply green packaging. The population in this research is all Kediri City MSME consumers who implement green packaging. The sample in this study used purposive sampling of 80 people. The approach used inthis research is a causal approach. The data collection technique in this research uses a questionnaire technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this study prove that directly green packaging and green promotion have a significant effect on repurchase intention, green promotion has a significant effect on green packaging, and indirectly green packaging is able to mediatethe effect of green promotion on repurchase intention in MSMEs in Kediri City.

HUMAN RESOURCE ACCOUNTING DISCLOSURE: AN EVIDENCE FROM INDONESIAN MANUFACTURING INDUSTRY

Prawita Yani, Juwita Sari, Fastha Aulia Pradhani — Fri, 19 Jan 2024 00:00:00 +0700

During Covid-19 pandemic, there is a downward of revenue among several businesses in Indonesia. It happens in manufacturing industry as well. Since revenue and profit often referred as growth indicators, therefore not many company concerns about Human Resource (HR). Meanwhile based on Human Resource Accounting (HRA) concept there is an impact of well-maintained HR against financial accounting statement. This research was held to describe the compliance of the HRA index in Indonesia manufacturing companies. The samples were using financial statement of 60 manufacturing companies for the year ended December 31, 2022. This research discussed the most disclosed indicator of 16 indexes and the least one. Therefore there would be no difficulties to prepare implicative feedbacks for HRA compliance in the industry. The most disclosed indicator is “Human Resource Policy” and the other way around, “Separated HRA Statement” become the least disclosed indicator. It was indicated, to prepare “Separated HRA Statement” is more difficult and complicated since it involves the overall company structures commitment and authorities. On the other hand, “Human Resource Policy” is easy to disclose since if there is no public notification about the basic HR Policy, the HR operation management would be a difficult task to be done.

INTERPRETING THE RELATIONSHIP OF THE ACCOUNTING PROFESSION THROUGH CORE VALUES TO INTERNAL CONTROL IN PREVENTING MANAGEMENT IRREGULARITIES IN BUMN COMPANIES

Anitasiya Risky Indiasti, Lalu Takdir Junaidi — Fri, 19 Jan 2024 00:00:00 +0700

This research aims to directly interpret the relationship between the accounting profession and the application of core values in companies using a phenomenological approach to prevent management irregularities in state-owned companies. This study uses a qualitative method with an approach carried out as internal phenomenology with accounting division employees using documentation and interviews. Data analysis uses noema, epoche, noesis, intentional reduction, and eidetic reduction. The results showed that carrying out a position as an accounting professional will uphold the values set by the company in the AKHLAK core value (Amanah, Kompetensi, Harmonis, Loyalitas, Adaptif, and Kolaboratif), which goes hand in hand with the accountant code of ethics that IAI has set in the design used to prevent and suppress irregularities that someone can commit. If a company wishes to operate within societal norms, customs, and values, the accounting profession must adhere to ethical standards that serve as the foundation for its work. It means they must follow the Accountant's Code of Ethics regulations.

REPORT INFORMATION SYSTEM DESIGN BANGAH VILLAGE FINANCE USING WORDPRESS CMS

Prasetyo Widyo Iswara, Alfian Sukma, Mohamad Akhsan Rofiqi — Fri, 19 Jan 2024 00:00:00 +0700

Financial reports are a very crucial aspect because they require clear and transparent reporting. However, the community in Bangah Village, especially RT 06 RW 07, Bangah Village, Gedangan District, Sidoarjo Regency, does not yet have a financial reporting information system that meets their needs. Therefore, this research aims to build a financial reporting information system that can report finances systematically and transparently. It is hoped that with this financial reporting information system, the community in Bangah Village can obtain financial reports that are more accurate and easily accessible, as well as increasing transparency and efficiency in managing village finances.

THE MEDIATING EFFECT OF GREEN INNOVATION ON THE RELATIONSHIP BETWEEN GREEN ENTREPRENEURIAL ORIENTATION AND COMPETITIVE ADVANTAGE OF MSMES SUSTAINABLE FASHION IN SEMARANG INDONESIA

Lucia Haripatworo, Bernadeta Irmawati, Menik Srining Prapti — Fri, 19 Jan 2024 00:00:00 +0700

The Resource Based View states that a business must have a competitive advantage in competing with other businesses. The aim of this study is to determine the effect of green entrepreneurial orientation on competitive advantage with the intervening variable green innovation of sustainable fashion MSMEs in Semarang. The number of respondents was 30 MSMEs. PLS-SEM was used to test the hypotheses. The results found that green entrepreneurial orientation has a significant effect on green innovation and competitive advantage, the study found that green innovation does not mediate the relationship between green entrepreneurial orientation and competitive advantage.

ADOPTION OF MOBILE PAYMENT SYSTEM SERVICES MY PERTAMINA

Ponirin, Elimawaty Rombe, Rosida P Adam, Zakiyah Zahara — Fri, 19 Jan 2024 00:00:00 +0700

My Pertamina application has been downloaded by many smartphone owners, but when compared with motor vehicle owners and smartphone owners, this number is relatively low. Research on the adoption of mobile financial service systems has been researched since these payment systems were introduced. This research was designed using a causal descriptive approach through surveys and the use of analysis partial least square to test the proposed research hypothesis. The research results show that technological factors, organizational factors, and behavioral factors determine the level of public trust in mobile payment system My Pertamina. Meanwhile, personal and government factors have no influence on creating trust in mobile payment system My Pertamina. Just as the influence of technological factors, organizational factors and behavioral factors influence trust, these factors also have a positive influence on the adoption of My Pertamina services.

ALTRUISM MOTIVES IN THE BUSINESS SUSTAINABILITY OF WAROENG SPECIAL SAMBAL (SS) INDONESIA

Nugroho Hasan, Dwiningtyas Padmaningrum, Ginanjar Rahmawan, Eksa Rusdiyana — Fri, 19 Jan 2024 00:00:00 +0700

Waroeng Special Sambal (SS) Indonesia is a restaurant trademark that has 98 branches in Indonesia and Malaysia. Waroeng SS was founded in 2002 and continues to exist today. The restaurant business management model which is centralized in one management makes the director's policies the most important thing in the running of the business. There is an interesting motive from the Director of Waroeng SS in the company's CSR policy, namely 1% of turnover every month. Seeing the importance of business having an impact on the surrounding environment, researchers tried to look at several motives behind this. The research approach used is descriptive qualitative with in-depth interviews and observations. The results of this research show that (1) the motive of altruism is the main basis for the Director of Waroeng SS in his business policies, and (2) the motive of altruism supports the sustainability of Waroeng SS's business for more than 20 years.

FACTORS AFFECTING EMPLOYEE PERFORMANCE AT PT. SURYA ASIA ABADI

Silvia Sari Sitompul, Titik Mildawati — Fri, 19 Jan 2024 00:00:00 +0700

The purpose of this study was to determine the effect of compensation, motivation, work stress and work environment on employee performance. The population in this study is all employees at PT Surya Asia Abadi in Pekanbaru in 2022 totaling 38 people. The number of samples used is 38 people in accordance with the number of employees at PT Surya Asia Abadi who will be studied using the census method. Data analysis using multiple linear regression. The results of testing the compensation hypothesis have a positive and significant influence, motivation has a positive and significant influence and the work environment has a positive and significant influence on employee performance, while work stress has a negative and significant effect on employee performance.

THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE COMPANY FINANCIAL PERFORMANCE

Dina Agnesia Sihombing, Sagita Charolina Sihombing — Fri, 19 Jan 2024 00:00:00 +0700

This research aims to determine the relationship between company intellectual capital and company performance. The company's intellectual capital is measured by three indicators, namely value added human capital (VAHU), structural capital value added (STVA), and value added physical capital (VACA). Meanwhile, company performance is measured by Return on Assets (ROA). The object of this research is the Basic Industry and Chemical Sector companies. The data used in this study is secondary data obtained from IDX for the 2017-2021 period. The research method was carried out using descriptive analysis and multiple linear regression analysis. The total research population was 65 companies. Sampling was carried out using a purposive sampling method so that only company data that met the criteria was processed. The results of this research show that STVA and VACA have a positive and significant effect on company performance, while VAHU has an insignificant negative effect.

THE EFFECT OF WORK ENVIRONMENT, COMPENSATION, WORK STRESS ON THE WORK PRODUCTIVITY OF PT KARYA UTAMA NORMALISASI EMPLOYEES

Intan Purnama, Sugeng Sutedjo — Fri, 19 Jan 2024 00:00:00 +0700

This study aims to analyze the effect of the work environment, compensation, work stress on the work productivity of employees of PT Karya Utama Normalisasi. This research is quantitative research with descriptive analysis. The total population and sample are 73 people who are all employees of PT Karya Utama Normalisasi. Data was collected by distributing questionnaires, and after the data was collected the data was analyzed using the program. The results showed that the work environment and compensation had a significant positive effect on work productivity, and work stress had a non-significant negative effect on work productivity, so it can be concluded that the better the work environment and the compensation given to PT Karya Utama Normalized employees, the higher work productivity, and work stress does not have a significant effect on the work productivity of employees of PT Karya Utama Normalisasi.

THE INFLUENCE OF DIGITAL BANKING, SERVICE QUALITY, AND CUSTOMER SATISFACTION ON CUSTOMER LOYALTY OF PT. BANK SULSELBAR MAKASSAR MAIN BRANCH

Umar Syam, Andi Mappatompo, A. Ifayani Haanurat, Buyung Romodhoni — Fri, 19 Jan 2024 00:00:00 +0700

Advances in banking technology provide convenience for customers through operational services in the form of Digital banking, which enables customers to conduct banking transactions via smartphones and other media. This study aimed to determine the effect of digital banking, service quality, and customer satisfaction on customer loyalty at PT. Bank Sulselbar Makassar Main Branch. This study uses a quantitative approach through the equation (Structural Equation Model/SEM) with Confirmatory Factor Analysis (CFA). Data was collected by distributing questionnaires to 375 customers using a two-stage random sampling technique. The data that has been collected is analyzed using AMOS 25.0.

DECISION GENERATION Z INVESTMENT FROM A FINANCE BEHAVIOR POINT OF VIEW

Dian Kusumaningtyas, Lilis Ardini — Fri, 19 Jan 2024 00:00:00 +0700

This research aims to analyze the influence of behavioral finance on stock investment decisions in Generation Z with interest as an intervening variable. Behavioral finance is an endless theme for us to uncover, the behavior of investors provides its own attraction with several variables that may influence decision-making in investing in shares. This research uses the methodQuantitative.The population in the research were students in Kediri City as Generation Z. The sampling method is Accidental Sampling. The total sample is 147 respondents. The data analysis technique in this research uses PLS Analysis because the variables used are latent variables so projections are needed to measure them and indicators are needed in the variables. Based on the results of the analysis, the overconfidence variable does not affect interest, this overconfidence variable also does not affect investment decisions directly or indirectly, namely through interest as an intervening variable. Furthermore, the fear of regret variable influences interest, it also influences investment decisions directly and indirectly, namely through interest as an intervening variable. The next variable is Herding, herding influences interest, but this variable does not influence investment decisions directly or indirectly.

THE EFFECT OF PROFITABILITY AND SOLVENCY RATIOS ON COMPANY VALUE WITH GCG AS A MODERATION VARIABLE IN PLASTICS AND PACKAGING SUB SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2017 TO 2021

Trisnia Widuri, Nur Fadjrih Asyik — Fri, 19 Jan 2024 00:00:00 +0700

This study aims to determine the effect of profitability and solvency ratios on company value with good corporate governance as a moderation variable in the plastics and packaging sub-sector manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2021. The statistical analysis technique uses the EViews 9 application. The Random Effect Model is the most appropriate model for the company. This study found that company management using profitability ratio has a negative and insignificant effect. Solvency ratio has a positive and insignificant effect. Good corporate governance is unable to moderate the effect of both profitability and solvency ratios on company value.

HUMAN RELATIONS, PROMOTING POSITION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE

Rudi Wibowo, Djawoto — Fri, 19 Jan 2024 00:00:00 +0700

All companies in realizing good management require appropriate employee criteria, tailored to the company's needs who are deemed capable of carrying out the tasks assigned by the company. So that the performance must be maximum and be able to carry out responsibilities effectively and efficiently. This research aims to examine the influence of human relations, promotion and work environment on employee performance at PT Arrow Indo Universal. This research is quantitative research. The respondents for this research were 70 employees from 7 divisions of PT Arrow Indo Universal. The variables of this research are human relations (X1), promotion (X2), work environment (X3) and employee performance (Y). The analytical methods used are descriptive analysis and multiple linear regression. The results of this research show that: (1) there is no significant influence between human relations on employee performance at PT Arrow Indo Universal; (2) there is a significant influence of promotion on employee performance at PT Arrow Indo Universal; (3) there is a significant influence of the work environment on employee performance at PT. Arrow Indo Universal.

ASSESSMENT OF SERVICE QUALITY OF PASURUAN E-SAMBAT APPLICATION WITH E-GOVQUAL DIMENSION APPROACH

Bella Tri Meitasari, Mohammad Khusnu Milad, Andhy Permadi — Fri, 19 Jan 2024 00:00:00 +0700

Public services are government mediators in providing services to the needs of the community. The development of technology makes it easier for state and regional apparatuses to provide public services through an application called E-Government. Similarly, the Pasuruan City Communication and Information Agency has tried to organize the E-Sambat application. This study aims to provide an understanding of the quality of E-Sambat services based on the E-GovQual dimension approach, the gap between E-Sambat performance and public expectations for the E-Sambat application, and knowing which items will be prioritized to be immediately improved in the E-Sambat application. To analyze the feasibility of the application using GAP and the Important Performance Analysis (IPA) method is used to analyze items that are prioritized for improvement. Respondents in this study were 445 respondents. Based on the results of the analysis conducted, the quality of E-Sambat application services is very feasible with a feasibility percentage value of 100%, application performance GAP and public expectations for the Ease of Use variable of 0.08, Trust variable of -0.04, Functionality of the Interaction Environment variable of 0.02, Reliability variable of -0.03, Content and Information Display variable of 0.01, and the Community Support variable of 0.00. The overall average gap is 0.01 which means that people are satisfied with the E-Sambat application service. There are six items that are prioritized for improvement, namely TR 1 (security of personal data of E-Sambat users), TR 6 (access control of E-Sambat users), RLB 1 (speed in downloading E-Sambat forms), CAI 7 (use of colors in the E-Sambat application), CAI 8 (graphics in the E-Sambat application), and CS 5 (User questions answered quickly).

THE MEDIATION ROLE OF PURCHASE INTENTION ON BRAND IMAGE AND STORE IMAGE ON DRUG PURCHASING DECISIONS IN PHARMACY

Sigit Ratnanto, Subagyo — Fri, 19 Jan 2024 00:00:00 +0700

The aim of this research is to analyze the mediating role of purchase intention on brand image and store image on drug purchase decisions in pharmacies. Using a quantitative approach with survey methods. A sample of 100 respondents were drug consumers in Kediri City pharmacies who did not carry or have a doctor's prescription. Data was collected using a questionnaire. The analysis technique uses Path Analysis (SPSS ver 23.0). The research results show that the purchase intention variable in the brand image variable plays a big role in the purchase decision, whereas in the store image variable in the purchase decision the purchase intention variable does not play a role.

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY AND GENDER TO FINANCIAL INCLUSION ON KEDIRI CITY, EAST JAVA SOCIETY

Subagyo, Gesty Ernestivita, Adisty Riska Hardianti — Fri, 19 Jan 2024 00:00:00 +0700

Financial inclusion is one of the interesting discussions in global economic development. Indonesia is a country in ASEAN that has had the most rapid increase in financial inclusion in recent years. In the era of the Industrial Revolution 4.0, everyone is required to be able to follow the development of existing technology and information. This study aims to determine the influence of independent variables (financial literacy, financial technology, gender) on the dependent variable (financial inclusion) in the City of Kediri, East Java society.. This study is a causality study with quota sampling. The data of this study is quantitative by collecting data by questionnaire. The data analysis technique used is multiple linear regression. The result of this study based on t statistical tests shows that financial literacy has a positive effect on financial inclusion. While the variables of financial technology, and gender did not affect financial inclusion. Based on the statistical test F, all of the independent variables simultaneously influence the dependent variable (financial inclusion).

THE MODERATING EFFECT OF DIVIDEND POLICY ON THE IMPACT OF PROFITABILITY ON FIRM VALUE

Arief Ruliadi Susilo, Nurul Aini, Akhmad Zainuddin — Fri, 19 Jan 2024 00:00:00 +0700

This research intends to identify and examine the effect of profitability on firm value in which dividend policy acts as a moderating variable. Several previous studies related to profitability and firm value showed inconsistent results, so this research adds dividend policy as a moderating variable because it looks at the company's future prospects and the returns obtained by shareholders. The sample was chosen by the researcher using the purposive sampling technique. A total of 39 samples were acquired in the automotive sector on the Indonesia Stock Exchange (IDX) for 5 years, from 2017 to 2021, based on the criteria established by the researchers. The findings show that the first hypothesis that profitability has an impact on firm value is accepted, as is the second that dividend policy can regulate (indeed, strengthen) the correlation between profitability and firm value.

IMPLEMENTATION AND ACCOUNTABILITY OF FINANCIAL MANAGEMENT IN KEDUNGWARU VILLAGE, TULUNGAGUNG

M. Adi Trisna Wahyudi, Hardika Prayudi Styawan, Udik Jatmiko — Fri, 19 Jan 2024 00:00:00 +0700

The problem in this study is the measurement of the performance of the village government's financial statements in Kedungwaru Tulungagung in managing the village income and expenditure budget by focusing on financial performance analysis based on Permendagri No. 113 of 2014. This study uses a qualitative descriptive approach, using primary data sourced from APBDes from the period 2019-2021. The data analysis technique in this research is using trend analysis. The results of this study explain that financial reporting performance in terms of independence is in a constructive category, meaning that the intervention of the central, provincial and district governments has decreased because the village government is quite capable of managing its local autonomy. The results are obtained from the effectiveness of village finances that meet the criteria required by Permendagri No. 113 of 2014. Financial efficiency in the inefficient category exceeds the standard provisions of above 60%. Operational expenditure obtained by the average operating expenditure issued by the Village Government is appropriate. The growth of financial income obtained on average has fulfilled the element of financial performance accountability, because it has been able to maintain and increase its growth from one period to the next.

FACTORS AFFECTING EMPLOYEE PERFORMANCE AND JOB SATISFACTION PT.GLORIA MANDIRI SEJAHTERA

Astri Ayu Purwati, Silvia Sari Sitompul, Wilda Claudia — Fri, 19 Jan 2024 00:00:00 +0700

This study aims to determine and analyze the effect of Mental Health, Incentives, Work Environment on Employee Performance and Job Satisfaction of PT Gloria Mandiri Sejahtera Pekanbaru. The population in this study were all employees of PT Gloria Mandiri Sejahtera Pekanbaru, which numbered 70 employees. Sampling using primary data selected based on certain criteria in accordance with the research objectives. Thus, the number of samples in this study were 70 respondents. The results of the research obtained by Mental Health has a significant effect on Employee Performance and has an effect on Job Satisfaction, Incentives have an effect on Employee Performance, Incentives have an insignificant effect on Job Satisfaction, Work Environment has an insignificant effect on Employee Performance and Work Environment has an insignificant effect on Job Satisfaction, Employee Performance has a significant effect on Job Satisfaction of PT. Gloria Mandiri Sejahtera Pekanbaru.

THE EFFECT OF RECEIVABLES TURNOVER, CURRENT RATIO, DEBT TO EQUITY RATIO (DER) AND RETURN ON EQUITY (ROE) ON FINANCIAL DISTRESS IN THE ENERGY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017-2021

Mimelientesa Irman, Okalesa, Mimelientesa Irman — Fri, 19 Jan 2024 00:00:00 +0700

This study aims to determine the effect of Receivable Turnover, Current Ratio, Debt to Equity Ratio, and Return on Equity on Financial Distress in the Energy Sector listed on the Indonesian Stock Exchange 2017-2021 period. The object of this study is a company registered on the Indonesian Stock Exchange for the 2017 – 2021 period. The population in this study is 76 companies. The sampling technique used was nonprobability sampling with purposive sampling method and obtained a sample of 52 companies. The data analysis used is multiple linear regression analysis using Smart PLS 4.0 because the research data is not normally distributed. The results of this study indicate that the Receivable Turnover variable does have an influence on Financial Distress and Current Ratio, Debt to Equity Ratio.

RESEARCH AND DEVELOPMENT INTENSITY AND COMPANY PRODUCTIVITY IN IDX-LISTED MANUFACTURING COMPANIES IN 2017-2021

Sagita Chaolina Sihombing, Triyonowati — Fri, 19 Jan 2024 00:00:00 +0700

In this study, research was conducted to determine the factors that influence the intensity of Research and Development (R&D) and company productivity in manufacturing companies. The data used in this study is secondary data obtained from IDX for the 2017-2021 period. The research method was carried out using descriptive analysis and path analysis using the Partial Least Square Method. Sampling was carried out using purposive sampling method so that only company data that met the criteria were processed. The sample that complied was 14 companies. The results of this study indicate that BOD diversity has a negative and significant effect on R&D intensity, while company size and liquidity have a positive effect on R&D intensity but not significant. As for company productivity, BOD diversity and liquidity have a positive but not significant effect, while firm size has a positive and significant effect. From the research results it is also known that the intensity of R&D has a negative effect on company productivity but not significantly.

THE EFFECT OF PERSON JOB FIT, PERSON ORGANIZATION FIT ON ORGANIZATIONAL COMMITMENT WITH JOB SATISFACTION AS AN INTERVENING VARIABLE

Muftil Karim, Sutianingsih — Fri, 19 Jan 2024 00:00:00 +0700

This study examines the effect of person-job fit and person-organization fit on organizational commitment, with job satisfaction as a mediating variable. This study used a quantitative approach. This study used quantitative methodology. The main data used in this study was obtained from questionnaires distributed to the entire workforce of SAMSAT Boyolali, which amounted to 35 people. The analysis tool used is the statistical technique of Multiple Linear Regression. The analysis found that a person's job and organizational fit significantly affect job satisfaction. Person-job, fit, and person-organization fit on organizational commitment significantly affect job satisfaction. However, if you look at the direct and indirect impacts, it can be seen that job satisfaction can only mediate the influence of a person's job fit on organizational commitment; the indirect influence is stronger than the direct influence. This differs from how a person's organizational fit affects organizational commitment, resulting in greater direct influence than indirect influence.

THE INFLUENCE OF SAFETY INDUCTION DESIGN AND MANUFACTURE AT PT. KUNANGO JANTAN PEKANBARU

Ulul Azmi, Rival Lino — Fri, 19 Jan 2024 00:00:00 +0700

Based on the company's data percentage of work accident rate is 37.14% and medical expenses incurred Rp.89.637.490,00 for it required a policy and organizational commitment that mutually influential and related to each other so that the system is running well and optimal One satunys by designing and making safety induction to inform the company condition in general and special by using The Hazard Operability Study (HAZOP) method for hazard identification method in the area and using morphology diagram method for the best alternative and concept in the design used in this research. Based on the results of evaluation of the results by distributing questionnaires to the respondents ie visitors and employees each amounted to 15 pieces, obtained a conclusion 98.67% of visitors and 97.33% of employees said the safety induction is feasible and already meet the requirements to use.

RECONSTRUCTION OF EMPOWERMENT-BASED MARKETING PERFORMANCE RECOVERY FOR MICRO AND SMALL BUSINESSES IN INDONESIA

Muhamad Imam Syairozi, R. Rozaini, An’im Fattach — Fri, 19 Jan 2024 00:00:00 +0700

The Covid-19 pandemic has made most economic sectors, especially micro and small enterprises, stagnant and even bankrupt. This situation is what makes micro and small business enterprises change their sales strategy through digitalization schemes. The Covid-19 pandemic has indirectly prompted new changes in Indonesia's business style. Social media and marketplaces can become a new concept to make it easier for micro and small business actors to get more comprehensive marketing access. This study aims to initiate an ideal digital marketing adoption model for micro and small enterprise to restore economic conditions to their original state. The research method is an exploratory qualitative approach using primary data obtained from observations and interviews. The sampling technique used purposive sampling with the criteria of the sources being micro and small business actors assisted by the Department of Cooperatives and SMEs of Semarang, Surakarta, Grobogan, Pemalang, Purworejo. The flow of research analysis is data collection, data reduction, data presentation, and concluding. The results of this study indicate two alternative solution models, including training and startup development and training and scaleup development. The urgency of this research allows the government to carry out single submission online program management to minimize errors and monitor program progress. This solution model is expected to be a role model based on ta'awun (mutual relations) for other provincial governments in empowering micro and small business actors to become more optimal based on appropriate technology.

ANALYSIS OF THE IMPACT OF ACQUISITIONS ON STOCK RETURNS AND FINANCIAL PERFORMANCE IN THE ACQUIRING COMPANY LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020

Hanina Qurrata A'yun, Trisnia Widuri — Fri, 19 Jan 2024 00:00:00 +0700

Based on the results of analysis and research to see the impact of acquisitions on stock returns and financial performance in acquiring companies listed on the Indonesian stock exchange in 2020, from the results obtained it can be concluded that acquisitions for acquiring companies produce negative and positive impacts. The impact of acquisitions on stock returns produces a negative impact. Meanwhile, the impact of acquisitions on financial performance as measured using financial ratios produces both negative and positive impacts. Acquisitions produce a positive impact on the liquidity ratios of the acquiring company, a negative impact on the solvency ratios of the acquiring company, a negative impact on the activity ratios of the acquiring company, and a positive impact on the profitability ratios of the acquiring company.