Publication Search

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study aims to analyze the influence of Corporate Image and Service Quality through Customer Satisfaction on Customer Loyalty at Semen Indonesia distributors in Gresik using the Structural Equation Modeling (SEM) approach. The study population consisted of 102 customers, all of whom were sampled. The results indicate that Corporate Image and Service Quality have a significant influence on Customer Satisfaction. Both variables were also shown to have a significant influence on Customer Loyalty. However, unlike several previous research findings, Customer Satisfaction did not have a significant influence on Customer Loyalty. This finding indicates that in the context of the cement distribution business, customer loyalty is not formed solely from satisfaction, but is more influenced by other factors such as consistent service quality, a strong corporate image, competitive pricing, and long-term business relationships. This study emphasizes the importance of strengthening image and improving service quality as key strategies for maintaining customer loyalty.

This study aims to determine the effect of communication and work discipline on employee performance through work supervision as an intervening variable at Jambi Ekspres Televisi. The population in this study consisted of 30 employees, all of whom were used as samples using the total sampling technique. This research employed a quantitative approach with a questionnaire based on a Likert scale, and the data were analyzed using the Partial Least Square (PLS) method through the SmartPLS software. The results showed that communication and work discipline were categorized as good and played an important role in improving employee performance through work supervision. Communication had a positive and significant effect on work supervision, while work discipline also had a positive and significant effect on work supervision. However, communication had a positive but insignificant effect on employee performance. Conversely, work discipline had a positive and significant direct effect on employee performance. Meanwhile, work supervision had a negative and insignificant effect on employee performance. The indirect effects of communication and work discipline on performance through work supervision were also negative and insignificant, indicating that work supervision has not yet played an optimal role as an intervening variable. Based on these findings, it is recommended that the company enhance internal communication effectiveness, strengthen the consistent implementation of work discipline, and optimize the role of work supervision to function more as a coaching and motivational tool, thereby contributing positively to improving employee performance.

This research is motivated by the importance of improving employee performance in the public sector, particularly at the Department of Education of Kediri City, which faces challenges related to work discipline, workload, and the phenomenon of cyberloafing. The study aims to analyze the influence of work discipline, workload, and cyberloafing on employee performance. A quantitative research method was employed, with data collected through questionnaires distributed to 69 respondents. The data were analyzed using multiple linear regression tests to determine both partial and simultaneous effects. The results indicate that, partially, work discipline and workload have a significant influence on employee performance, while cyberloafing has no significant effect. Simultaneously, all three variables have a joint impact on performance. These findings suggest that effective management of employee discipline and workload can enhance performance levels, whereas controlling cyberloafing behavior helps maintain productivity and work focus. Practically, this research contributes to the formulation of strategic human resource policies that can increase efficiency, optimize task distribution, and reduce unproductive online behavior among government employees.

The aim of the study was to determine and analyze the role of job placement in moderating the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The method used in the study was a survey with a descriptive quantitative approach. The sample size in the study was 226  karyawants, selected through cluster sampling. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings with moderation effects showed that competence, personality, and job placement had a positive and significant effect on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. Job placement strengthened the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The implication of this study showed that improving employee performance Perusahaan Umum Daerah Air Minum in the Priangan Timur area could be achieved through integrated management of competence, personality, and job placement.

This study aims to determine and analyze the influence of Servant Leadership, Work Motivation, and Work Environment on Employee Job Satisfaction at the Jimbun Medika Inpatient Primary Clinic. The background of this research is based on the phenomenon observed in the field, where employee job satisfaction levels show frequent fluctuations. These fluctuations have the potential to impact not only individual productivity but also the overall quality of healthcare services provided to patients. The research method used is a quantitative approach with a survey technique as the primary data collection method. The population in this study includes employees of the Jimbun Medika Inpatient Primary Clinic, with data collected using structured questionnaires. The data were analyzed using statistical tools, including multiple linear regression analysis, to determine the effect of the independent variables on the dependent variable. The research findings indicate that Servant Leadership (X1), when tested partially, does not have a significant effect on employee job satisfaction. In contrast, Work Motivation (X2) and Work Environment (X3) each show a positive and significant influence on employee job satisfaction. Furthermore, when analyzed simultaneously, all three independent variables—Servant Leadership, Work Motivation, and Work Environment—have a significant combined effect on job satisfaction levels among employees at the clinic. These findings suggest that to improve employee satisfaction and ultimately enhance service quality, the management of Jimbun Medika should prioritize improving motivation and providing a supportive work environment, while also re-evaluating leadership strategies to better align with employee needs and expectations.

This study aims to determine the influence of independent variables, namely Promotion, Location, and Product Variation, on the dependent variable, Purchase Decision, at Seduhlur Coffee Kediri. The research method used is quantitative, employing multiple linear regression analysis with the assistance of SPSS version 26 software. The sampling technique applied in this study is incidental sampling, which involves selecting respondents who happen to be present and meet certain criteria at the time the research is conducted. Based on the results of data analysis, it can be concluded that the Promotion variable has a positive and significant partial effect on Purchase Decision. This indicates that the better the promotional strategies carried out, the more likely consumers are to make a purchase. Similarly, the Location variable also shows a positive and significant partial influence, suggesting that the comfort and accessibility of Seduhlur Coffee’s location play an important role in influencing consumer decisions. Product Variation is also found to have a positive and significant partial effect on Purchase Decision, meaning that a greater variety of products offered increases the likelihood of attracting consumer interest. Simultaneously, all three variables — Promotion, Location, and Product Variation — have a significant and positive influence on Purchase Decision. This research is expected to provide useful input for Seduhlur Coffee Kediri in improving its marketing strategies and service quality to encourage and increase consumer purchasing decisions.

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

The development of information technology has driven a significant transformation in business strategy, including in the automotive industry. This study aims to analyze the influence of digital marketing and service quality on the purchase decision of Honda motorcycles on the Honda Ciracas Ride. The shift from conventional to digital marketing and the high competition of the automotive industry in the East Jakarta area are important backgrounds for this study. The research method used is a quantitative approach with survey techniques through questionnaires distributed to 263 respondents who have made purchases. Data analysis was carried out using SPSS software with a series of statistical tests, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study showed that partially, digital marketing had a positive and significant effect on purchase decisions, with a t-count value of 2.355 > t-table of 1.970 and a significance of 0.019 < 0.05. The quality of service also showed a positive and significant influence, with a t-count value of 7.782 > t-table of 1.970 and a significance of 0.000 < 0.05. Simultaneously, these two variables have a significant effect on purchasing decisions, shown by the F-calculation value of 66.438 > F-table 3.030 and the significance of 0.000 < 0.05. These findings confirm the importance of optimizing digital marketing strategies and improving service quality in improving consumer purchasing decisions in the automotive sector.

This study aims to empirically analyze the influence of Brand Image, Service Quality, and  Price on Guest Loyalty in CV Betah Banget Corp, an entity in the accommodation industry that faces fierce competition in the digital era. The quantitative method was used with a multiple linear regression analysis approach to test the relationships between variables. The results of the partial test showed that Brand Image had a significant influence on Guest Loyalty (Count = 2.701 > Ttable = 1.659; sig = 0.008 < 0.05), confirming that positive perception of Brand Image is a key factor in building customer loyalty. Service quality showed a very significant influence (Thcal = 7,338 > Ttable = 1,659; sig = 0.000 < 0.05), strengthening the role of service as a key driver of guest retention amid increasing consumer expectations. In contrast, the  Price variable did not show a significant influence on Guest Loyalty (Thcal = 0.709 < Ttable = 1.659; sig = 0.480 > 0.05), indicating that the  Price aspect is not a major determinant in a customer's decision to remain loyal. These findings provide strategic implications for accommodation industry players to prioritize strengthening Brand Image and improving service quality in an effort to maintain customer loyalty.

This study aims to determine the effect of career development and organizational culture on employee performance at the Bima City Social Service. The research method used is quantitative with an associative approach. The sample in this study was 35 people who were civil servants. Data collection techniques were carried out using questionnaires, and data analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, and f-tests. The results of the study indicate that career development has a positive and significant effect on employee performance. Organizational culture also has a positive and significant effect on employee performance. Simultaneously, career development and organizational culture have a positive and significant effect on employee performance. These findings indicate the importance of training, fair career opportunities, and an open and collaborative work culture in improving employee performance. Therefore, the Bima City Social Service is advised to continue improving career development and strengthening an organizational culture that supports performance. In addition, this study also highlights the importance of management's role in creating an environment that supports career development and a positive organizational culture. Fair and transparent career development not only provides opportunities for employees to improve their skills and knowledge but also motivates them to contribute more to organizational goals. Likewise, an inclusive and collaborative organizational culture can increase mutual trust, effective communication, and cooperation among employees, thus creating a work environment conducive to improved performance. The research concludes that these two factors—career development and organizational culture—interact to optimize employee performance. Therefore, the Bima City Social Service needs to continue developing policies that support both aspects, such as regular training, fair promotion programs, and the development of a work culture that emphasizes collaboration and appreciation for employee performance.

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

This study aims to analyze the effect of relationship marketing on customer loyalty with customer satisfaction as a mediating variable at Sky Beauty Care Surabaya. Relationship marketing, which encompasses aspects of trust, commitment, communication, and complaint handling, has been identified as an important strategy in building long-term relationships with customers. In this study, a quantitative approach was used with a survey method, where data was collected through questionnaires distributed to customers who have used Sky Beauty Care services. The analysis results show that relationship marketing has a significant effect on customer satisfaction. The trust built between customers and the company, the company's commitment to providing the best service, clear and open communication, and prompt and effective complaint handling all contribute to increased customer satisfaction. This high customer satisfaction, in turn, has a positive effect on customer loyalty. Customers who are satisfied with the service they receive are more likely to use the service again and recommend it to others, ultimately strengthening the customer's relationship with the company. These findings provide an important contribution to Sky Beauty Care in formulating more effective marketing strategies. Better implementation of relationship marketing can increase customer satisfaction and loyalty, which ultimately has a positive impact on business sustainability and growth. Therefore, companies need to continuously strengthen customer relationships by improving service quality, communicating effectively, and responding to customer complaints. Therefore, relationship marketing can be key to successfully retaining customers and increasing their loyalty. Furthermore, this study also shows that customer satisfaction is not only a direct result of relationship marketing but also a key driver in fostering sustainable customer loyalty.

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

This study aims to examine the influence of host interaction and flash sale discounts on consumer interest in live shopping on Shopee among the community in Surabaya City. The research employs a quantitative approach using a structured questionnaire as the primary data collection method. A total of 96 respondents, all of whom actively engage in online shopping via Shopee, were selected as the study sample. Data analysis was conducted using SPSS, applying both t-tests and F-tests to evaluate the hypotheses. The t-test results reveal that host interaction significantly affects consumer interest, with a t-count value of 5.252 exceeding the t-table value of 1.986, and a significance level of 0.000, which is below the 0.05 threshold. Similarly, flash sale discounts also demonstrate a significant effect on consumer interest, with a t-count value of 3.217 surpassing the t-table value of 1.986, and a significance level of 0.002, indicating statistical significance. Furthermore, the F-test results indicate that host interaction and flash sale discounts have a simultaneous and significant influence on consumer interest, as evidenced by an F-count value of 26.37 exceeding the F-table value of 3.9434, with a significance level of 0.000. These findings suggest that both host interaction and flash sale discounts play a crucial role in shaping consumer purchasing interest during live shopping events. The results highlight the importance for resellers and online sellers to enhance host engagement skills and strategically implement time-limited discount offers to attract and retain consumers. In the increasingly competitive e-commerce environment, optimizing these two factors may significantly contribute to improving customer engagement and driving sales performance. This research provides practical insights for online retailers seeking to strengthen their marketing strategies on live shopping platforms

This study aims to analyze the influence of career development and job training on employee performance, with work motivation as an intervening variable, at the Pakan Rabaa Community Health Center in Lima Puluh Kota Regency. The background of this study is based on the importance of improving the quality of human resources through career development strategies and targeted job training programs, as well as the role of work motivation as a driving factor for employee performance. The research method used is Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. Data were collected through distributing questionnaires to 66 respondents who are employees of the Pakan Rabaa Community Health Center. The results of the study show several important findings. First, career development has a positive and significant effect on work motivation. Second, job training has a positive but insignificant effect on work motivation. Third, career development has a positive but insignificant effect on employee performance. Fourth, job training has a positive and significant effect on employee performance. Fifth, work motivation has a positive but insignificant effect on employee performance. Sixth, career development has a positive but insignificant effect on employee performance through work motivation as an intervening variable. Seventh, job training also had a positive but insignificant effect on employee performance through work motivation as an intervening variable. This finding indicates that although career development and job training have a positive relationship with performance, the effect is not always significant when mediated by work motivation. Other factors beyond work motivation may also influence employee performance at the Pakan Rabaa Community Health Center. This study recommends that management strengthen career development and job training programs relevant to employee needs, while identifying other motivational factors that can further enhance performance.

This study aims to analyze various factors that influence employee performance at Coffee Coftea Kendari. Specifically, this study examines (1) the influence of the work environment on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of the work environment on employee performance, (4) the influence of work discipline on employee performance, (5) the influence of work motivation on employee performance, (6) the influence of the work environment on employee performance through work motivation, and (7) the influence of work discipline on employee performance. The results of the study indicate that the work environment has a positive and significant effect on employee performance at Coffee Coftea Kendari. This means that the better the work environment provided, the higher the employee performance. However, the work environment does not have a significant effect on work motivation. This shows that although a comfortable work environment can improve performance, work motivation factors are more influenced by other variables, such as work discipline. Work discipline has been shown to have a positive and significant effect on work motivation and employee performance. This shows that employees who have high work discipline tend to have a stronger motivation to work well, which in turn improves their performance. Work motivation was also found to have a positive and significant influence on employee performance, confirming that high motivation can encourage employees to improve their productivity and work quality. Furthermore, this study also found that work motivation only significantly mediated the effect of work discipline on employee performance, but did not mediate the effect of the work environment on employee performance. This means that although work motivation plays an important role in improving performance influenced by work discipline, motivation does not act as a mediator linking the work environment to employee performance.

This study aims to determine the relationship between conflict management, occupational safety and health (OHS), and work motivation towards increasing employee productivity at PT. Ratna Beton Giriwoyo. The background of this study is based on the importance of human resource management as a company's main asset in achieving optimal productivity targets, especially in the construction industry sector which has its own challenges in creating a safe and productive work environment. This study uses a quantitative approach with data collection techniques through distributing questionnaires to all company employees as respondents. The data obtained are then analyzed statistically to determine the effect of each variable on employee work productivity. The results show that conflict management has a significant relationship with employee productivity. Properly managed conflict not only avoids a decline in performance but can also increase morale and cooperation between employees. In addition, the implementation of good occupational safety and health (OHS) contributes to a sense of security and comfort at work, thereby reducing workplace accidents and increasing employee focus and work efficiency. Work motivation has also been shown to have an important role in encouraging employees to achieve predetermined performance targets. These three variables, both partially and simultaneously, have a significant effect on employee work productivity. These findings suggest that an integrated approach to conflict management, OSH implementation, and increased work motivation can be an effective strategy for improving company performance. This research is expected to provide practical contributions to the management of PT. Ratna Beton Giriwoyo in formulating human resource development policies, as well as serve as an academic reference for researchers and students interested in human resource management, particularly in the construction sector.