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Analytics

Neni Afriyani

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Hannaa Nuhlaa; Adhelia Desi Prawestri

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

Pande Kadek Dwipayana Dewanta; Made Surya Putra

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

As an institution that has a crucial role in election supervision, Bawaslu Bali Province, it is important to pay attention to employee job satisfaction can affect the quality of supervision and efficiency of the work process. Employees who have greater satisfaction with their work tend to provide healthy and positive results for the organization. The existence of problems encountered related to the satisfaction of Bawaslu Bali Province employees in working, it is necessary to identify factors that contribute to employee job satisfaction. The purpose of this study was to determine Work Stress in Mediating the Impact of Workload on Job Satisfaction of Bawaslu Bali Province Employees. This research will be conducted at the Bali Province Election Supervisory Agency. The objects of research are workload, job satisfaction, and job stress. The population in this study were 35 employees of the Bali Province Election Supervisory Agency (Bawaslu). The sample in this study used the entire population, namely 35 employees of Bawaslu Bali Province. The data collection technique used was the survey method by distributing statements given to all employees. The data analysis technique used was Partial Least Square using SmartPLS software. The results of the hypothesis testing that had been carried out obtained the results that workload had a negative effect on job satisfaction. Workload has a positive and significant effect on work stress. Work stress has a negative effect on job satisfaction. Work stress mediates the effect of workload on job satisfaction. The agency can pay attention to the balance between workload, work stress management in order to increase employee satisfaction.    

Kristiana Greta Calosa; Hwihanus Hwihanus

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.

Sri Mulyati; Eki Prafitri Ramadani; Ardila Pratiwi; Pilda Agustin; Mei Candra Putri

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

. In the era of global competition, companies face challenges in maintaining their existence and enhancing competitiveness. This study aims to analyze the influence of quality control circles (QCC) and trust on achieving world-class status at Company X. The research employs a quantitative method using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3 software. Primary data were collected through online questionnaires involving 50 respondents, who are employees of Company X. The results show that QCC has a positive and significant influence on trust (T Statistic = 46.771, p = 0.000). However, quality control circles do not have a significant direct influence on world-class status (T Statistic = 0.248, p = 0.804). Furthermore, trust does not have a significant influence on achieving world-class status (T Statistic = 0.110, p = 0.913) and does not act as an effective mediator in the relationship between QCC and world-class status (T Statistic = 0.107, p = 0.915). In conclusion, although quality control circles can enhance employees' trust in management, trust alone is insufficient to drive the achievement of world-class status.

Permatasari, Rizky Puput; Sari, Shinta Permata

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

Mayang sari; Amelia sholeha

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the influence of transformational leadership style in building a culture of innovation and increasing the involvement of Gen Z employees at PT. Alfamart. The study is based on the fact that Gen Z, born between 1997 and 2012, has unique characteristics that require a different leadership style than previous generations. Transformational leadership is considered to be able to meet the demands of Gen Z who want an innovative and flexible work environment. This study uses a quantitative method with survey data from 50 respondents of PT. Alfamart Se-Cikarang. Data analysis uses descriptive statistics (SmartPLS) to see the relationship and influence between transformational leadership variables, innovation culture, and employee engagement. The results of the study show that transformational leadership has a positive and significant influence on the culture of innovation and employee engagement. The culture of innovation has also been proven to mediate the relationship bet employee.

Prasetyo, Ramadhan; Hawik Ervina Indiworo; Ratih Hesty Utami Puspitasari

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study aims to analyze the effect of e-learning, knowledge sharing and job rotation on the performance of generation Z employees in Semarang City mediated by self-development. This research is quantitative type using PLS-SEM data analysis technique with SmartPLS 3.2.9 software. The results of this study prove that: (1) E-learning affects employee performance; (2) Knowledge sharing has no effect on employee performance; (3) Job rotation has no effect on employee performance; (4) Self-development affects employee performance; (5) E-learning affects self-development; (6) Knowledge sharing has no effect on self-development; (7) Job rotation affects self-development; (8) Self-development mediates e-learning on employee performance; (9) Self-development does not mediate knowledge sharing on employee performance; (10) Self-development does not mediate job rotation on employee performance.

Ardila Pratiwi; Eki Prafitri Rahmadani; Ni Made Anjani

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The purpose of this study is to analyze the influence of organizational culture and non-physical work environment on the work-life balance of Generation Z employees in Bekasi. Generation Z, born between 1997 and 2012, has unique characteristics and special needs that companies need to understand in the world of work. An integrative and collaborative organizational culture and a flexible, adaptable, and non-physical work environment are believed to play an important role in achieving work-life balance. The research method used is quantitative with data collection using a questionnaire of 50 respondents, then processing it using SmartPLS to test validation, reliability, and relationships between variables. The results show that organizational culture significantly affects work life balance, while the non-physical work environment has no significant effect on work life balance.

Ovriyadin; Sri Ernawati

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions as well as an effort to maintain the existence of local products in Bima City. The type of research in this research is quantitative. The method used in this research is an explanatory survey approach, namely through collecting data from respondents. The research instrument used was a questionnaire with a Likert scale containing a list of questions for respondents to answer. The sample in this study amounted to 200 people. Then, to test the research, it was carried out with the help of Smart Partial Least Square (SmartPLS) Software. The research results marketing mix and brand image have a significant influence on the decision to purchase woven fabric as an effort to maintain the existence of local products in Bima City

Adinda Rizki Indriani; Rr Erlina; Nurul Husna

International Journal of Management Science and Entrepreneurship 2024 International Forum of Researchers and Lecturers

This study deals with the influence of Total Quality Management (TQM) on business performance through competitive advantage. The purpose of this study is to determine how the influence of Total Quality Management on business performance with competitive advantage as a mediating variable on oil palm fruit producers in Lampung Province. The sample taken in this study was 115 heads of oil palm fruit farmer groups in Lampung Province. Sampling using a non-probability sampling method with random sampling techniques. This study uses a quantitative research type with descriptive statistical analysis and inferential statistical analysis. The method used is Partial Least Square (PLS) and uses SmartPLS 4 software. The results of this study indicate that Total Quality Management (TQM) has a positive and significant influence on business performance and competitive advantage on oil palm fruit producers in Lampung Province. Competitive advantage in mediating is not full because its influence is smaller than the direct influence.  

Sugianty Syam; Roy Glenn Albert Massie; Jones Zenas Rante; Ratnawati Prayogi

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Radiology services are a crucial component of the healthcare system that requires efficiency in its processes. Resource limitations and increasing demand for services underscore the importance of improving efficiency. To enhance service quality and operational efficiency, the implementation of an integrated information system has become a key focus for hospital management. Improving service quality and operational efficiency through the application of an integrated information system is also dependent on the reliability and performance of the system itself. This study aims to examine the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department of RSUD Kota Bogor. The research uses a quantitative approach with two independent variables: the implementation of the integrated information system and the reliability and quality of the integrated information system. The dependent variable is the quality of radiology services, and the intervening variable is radiology service efficiency. Data collection methods include observations, questionnaires, and documentation studies. The sample consists of 30 employees working in the radiology department of RSUD Kota Bogor and 30 patients receiving services in the radiology department. Data processing and presentation were conducted using path analysis with Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results of the data analysis indicate that: (1) The implementation of the integrated information system does not have a significant relationship with radiology service efficiency; However, the reliability and performance of the system do have a strong relationship with radiology service efficiency. (2) The implementation and performance of the integrated information system do not have a significant relationship with service quality in the radiology department. (3) Radiology service efficiency has a significant relationship with service quality in the radiology department. (4) Radiology service efficiency, as a mediator, is not strong enough to enhance the relationship between the implementation and performance of the integrated information system and service quality in the radiology department. This study is expected to provide a comprehensive overview of the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department. The findings may serve as input for the management of RSUD Kota Bogor in optimizing the use of an integrated information system to improve radiology service efficiency, which is expected to impact the quality of services in the radiology department.

A.Resky Elisa Putri; Meldilia N J Lenas; Ihsan Guntur

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

“Analysis of Future Value and Present Value on Profit Growth of Hydro Coco Products at PT. Sanghiang Perkasa (Kalbe Nutritional Kn7) Jalan Kima Makassar.” Supervised by Meldilianus N J Lenas and Ihsan Guntur. This study aims to analyze the impact of Future Value and Present Value on the profit growth of Hydro Coco products at PT. Sanghiang Perkasa. The research sample consists of primary data from financial reports for the 2019-2023 period, which will be analyzed using the SmartPLS analysis tool. The analysis results reveal that Future Value (FV) has a significant positive effect on profit growth, and Present Value (PV) also has a significant positive effect on profit growth. The FV and PV analyses can help the company evaluate investments by considering cash flows to optimize the profit growth of PT. Sanghiang Perkasa’s Hydro Coco products in the future.

Iin Herlina

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is research with a quantitative approach carried out at the Directorate of Yogyakarta State University. This research aims to determine whether or not there is an influence of budget planning, bureaucratic environment, budget evaluation on budget absorption with management commitment as a moderator. The data collection method in this research is a questionnaire. The sampling method used was the purposive sampling method. The population that was the object of research was the financial planning and management team at the Directorate of Yogyakarta State University. The sample in this study was 100 members of the Directorate of Yogyakarta State University. Hypothesis testing was carried out with Partial Least Square (PLS) through the SmartPLS 4.0 program. Based on the research results with a significance level of 5%, the conclusions obtained are: (1) There is a positive and significant influence of Budget Planning on Budget Absorption with at statistic of 3.255 and a significant value of 0.001; (2) There is a positive and significant influence of the Bureaucratic Environment on Budget Absorption with at statistic of 2.410 and a significant value of 0.008; (3) There is a positive and significant influence of Budget Evaluation on Budget Absorption with at statistic of 1.688 and a significant value of 0.046; (4) Management Commitment strengthens the positive influence of Budget Planning on Budget Absorption with at statistic of 2.071 and a significant value of 0.019; (5) Management Commitment does not strengthen the positive influence of the Bureaucratic Environment on Budget Absorption with at statistic of 0.534 and a significant value of 0.297; (6) Management Commitment strengthens the positive influence of Budget Evaluation on Budget Absorption with at statistic of 1.685 and a significant value of 0.046.    

Dewi Cahyaningrum; Siti Sumiati

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of Job Rotation and Job Training on Employee Performance through Job Satisfaction. The unit of analysis for this study is PT BPR Arto Moro Semarang. This research is a causal-comparative type, with a sample size of 74 respondents collected through a questionnaire. The sampling method used is non-probability sampling with purposive sampling. The analysis tool employed in this study is Structural Equation Modeling (SEM) using the SmartPLS (Partial Least Square) version 4 application. The results of this study indicate a significant positive influence of Job Rotation on Job Satisfaction, Job Training on Job Satisfaction, and Job Rotation on Employee Performance. However, it does not show a significant impact of Job Satisfaction on Employee Performance and Job Training on Employee Performance at PT BPR Arto Moro.

A. Zuliansyah; Nurhayati Nurhayati; Della Amelya

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of Corporate Social Responsibility and Islamic Advertising on Corporate Reputation with Customer Satisfaction as an intervening variable on Shopeefood application users in Bandar Lampung City from an Islamic business perspective. This study uses a quantitative approach, data collection is carried out through a survey with a questionnaire in the form of a google form. The population in this study are Shopeefood application users and domiciled in Bandar Lampung City. The sample of this study was 100 respondents using a non-probability sampling method with a purposive sampling technique, and using SEM analysis tools using PLS and the results of data processing obtained using smartpls. The results showed that the variables of Corporate Social Responsibility and Islamic Advertising have a positive and significant effect on Corporate Reputation. Customer Satisfaction has a positive and significant effect on Corporate Reputation. The Customer Satisfaction variable mediates the influence of Corporate Social Responsibility on Corporate Reputation. Meanwhile, Customer Satisfaction is unable to mediate the influence of Islamic Advertising on Corporate Reputation.

Ashyfa Agnia; Ade Komaludin; Yusuf Abdullah

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This research aims to test the effect brand image, advertising and product quality on customer loyalty with brand community as an intervening variable. The study was conducted on AREI members outdoor community in East Priangan. Sampling is carried out using techniques propotioned stratified random sampling, with a sample size of 250, spread across store Tasikmalaya and Garut. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is structural equation modeling with the smartPLS application. The results of this research show that 1) Brand image, advertising, products, brand community and customer loyalty, in excellent condition; 2) Brand image, advertising and product quality have a positive and significant effect on brand community; 3) Brand image, advertising and product quality have a positive and significant effect on customer loyalty; 4) Brand community positive and significant effect on customer loyalty; 5) Brand image, advertising and product quality influence customer loyalty through the brand community.  

Rizki Reza Satria; Deden Mulyana; Asep Yusup Hanapiah

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of leadership style, compensation and work environment on performance with motivation as an intervening variable. The study was conducted on employees at the Branch Collection Unit & Recovery Asset Sales of PT Bank Tabungan Negara, West Java Regional Office. Sampling was carried out using saturated sampling technique, with a total sample size of 123 samples, which were spread across 10 offices of PT. Bank Tabungan Negara, West Java Regional Office. The research instrument used was a questionnaire with a Likert scale. The analysis technique used structural equation modeling with the smartPLS application. The results of this study indicate that, leadership style, compensation, work environment, motivation and performance, in very good condition. Leadership style, compensation and work environment have a positive and significant effect on motivation. Leadership style, compensation and work environment have a positive and significant effect on performance. Motivation has a positive and significant effect on performance. Leadership style, compensation and work environment affect performance with motivation as an intervening variable.  

Ihya Sunnata Rosul; Arif Hartono

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study was conducted to determine the effect of communication and organizational culture on employee performance through motivation as a mediating variable. This study is quantitative. The sample in this study amounted to 55 respondents based on purposive sampling technique. The study was conducted using a test tool in the form of SmartPLS 4.0. The results of the study indicate that communication and organizational culture have a positive and significant effect on employee performance through motivation as a mediating variable.

Muhamad Yusup Ginanjar Trisnadi; Ade Komaludin; Edy Suroso

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This research aims to examine the influence of service quality, Atmosphere Store, bundling product and point of purchase to Impulsive buying through Corporate image as an intervening variable. The study was conducted on Alfamart Members in the North Ciamis Region. Sampling is carried out using techniques propotioned stratified random sampling, with a total sample size of 210 samples, spread across 16 Alfamart stores in the North Ciamis Region. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is structural equation modeling with the smartPLS application. The results of this research show that, 1) Service quality is in good condition, whereas Atmosphere Store, Bundling product, Point of purchase, Corporate image and Impulsive buying in very good condition; 2) Quality of service, Atmosphere Store, Bundling product and Point of purchase positive and significant effect on Corporate image; 3) Quality of service, Atmosphere Store, Bundling product and Point of purchase positive and significant effect on Impulsive buying; 4) Corporate image positive and significant effect on Impulsive buying; 5) Quality of service, Atmosphere Store, Bundling product and Point of purchase influence on Impulsive buying through Corporate image as an intervening variable.