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This research aims to determine the influence of Intellectual Capital consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) and Firm Size on manufacturing companies listed on the BEI for the 2016 – 2018 period. This research uses a population of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 – 2018. This research uses secondary data as research material and a purposive sampling method to determine the sample to be used and produces a final sample of 162 manufacturing companies. After carrying out the sampling criteria, 8 companies were used as samples. The data in this study were analyzed using the SPSS program. The analysis used is descriptive analysis, classical assumption testing, statistical analysis and hypothesis testing. The results of this research show that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have a positive influence on profitability. Meanwhile, firm size shows different results. Firm size has no effect on profitability. 

This study was conducted to examine the effect of perceptual variables on organizational support and counterproductive work behavior on employee engagement in improving employee performance at PT. International Fortuna Ekspresindo. The population in this study were employees of PT. International Fortuna Ekspresindo. The analysis technique used is Structural Equation Modeling (SEM), where SEM is to test whether the model described in the study is in accordance with actual reality. Based on SEM results, it shows that perceptions of organizational support have a significant positive effect on employee engagement; perceived organizational support has a significant positive effect on employee performance; counterproductive work behavior has a significant positive effect on employee engagement; counterproductive work behavior has a significant positive effect on employee performance; and employee engagement has a significant positive effect on employee performance

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE. 

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

Research on the Influence of Communication Quality and Conflict Management on Customer Relationship Marketing aims to find out the influence of The Influence of Communication Quality and Conflict Management on Customer Relationship Marketing as Variable Intervening Research Location PT. Bpr Rudo Indobank in Semarang City. The population used is PT Customer. Rudo Indobank. The sample was 100 respondents. Research data comes from two sources, namely primary data and secondary data. This type of research is quantitative. Sampling using purposive random sampling techniques. The collected data is then analyzed using Structural Equation Modelling (SEM) with AMOS 24 software. The results of this research Communication Quality has a significant positive effect on Customer Relationship Marketing, Conflict Management has a significant positive effect on Customer Relationship Marketing.

This study aims to analyze the effect of knowledge management on investor behaviour. This type of research is quantitative research. The population of this study is 211 investors who are registered at the Investment Gallery Unirsal University. The sample in this study amounted to 55 investors with random sampling technique. The data analysis technique used is the Structural Equation Model (SEM) with SMARTPLS version 3.0. The results showed that Knowledge Management has a significant influence on Investor Behaviour.

Bureaucracy has a heavy duty to implement the government’s vision and mission. Therefore, reliable, integrated, honest, capable, and high-motivation personnel are required. Bureaucratic reform should be implemented using master plan of human resource with massive bureaucratic simplification, because the existing bureaucratic is too long. The position of ASN (State Civil Apparatuses) will be based on functional position only, requiring more skill and competency. In bureaucratic reform, ASN faces a problem, that is, government’s plan to remove structural post of echelons III and IV. The government wants to break the too long procedure in bureaucracy and expect to accelerate decision making and to accelerate public service when bureaucratic reduction is implemented. There are some solutions to the problem discussed, among others: a. amending ASN Law, particularly related to ASN position and ASN management; b. reorganizing the institutional structure (central and regional) in order to adapt to the bureaucratic function needed; c. reinforcing the integrated carrier building for ASN personnel emphasizing more on functional position; d. the establishment of work relation pattern and inter-function coordination that can project the quick and simple bureaucratic working system; changing ASN personnel’s mindset into work professionalism-orientation based on merit system. Internal expectation in the discussion resulting from this socialization includes: a) Regency Government gives inadequate socialization to ASNs, so that they have not understood completely the echelon removal policy; b) the echelon officials approaching pension age can accept the echelon removal policy; c) the young and productive echelon officials prefer structural position because they get more facilities and wellbeing than they do in functional position; d) potential staffs often attend education and training, have visionary perspective, and prefer functional position because they can get position promotion more quickly impacting on the increasing income; e) the staffs without structural position prefer functional position because their pension age can be up to 60 years. Recommendation and expectation to be obtained from this socialization is that all ASNs in DLH Blora will acquire complete information on echelon removal plan and keep their working spirit

Cyberloafing merupakan salah satu perilaku kontraproduktif pegawai yaitu menggunakan handphone dan fasilitas internet kantor untuk keperluan pribadi selama jam kerja. Perilaku cyberloafing ini disebabkan salah satunya oleh kondisi psikologis pegawai, yaitu burnout. Penyebab munculnya burnout ini dikarenakan adanya work family conflict dan beban kerja. Apabila perilaku cyberloafing terus dilakukan nantinya akan menghambat produktivitas pegawai dan akhirnya akan berdampak buruk pada perusahaan. Permasalahan penelitian dalam penelitian ini adalah bagaimana menurunkan cyberloafing dengan melihat work family conflict, beban kerja, dan burnout. Sampel penelitian ini berjumlah 150 responden. Penentuan sampel dilakukan dengan teknik sensus. Responden pada penelitian ini adalah pegawai PT PLN (Persero) Pusat Manajemen Konstruksi Semarang. Alat analisis yang digunakan adalah Structural Equation Modeling (SEM) pada program AMOS 22. Berdasarkan lima hipotesis penelitian yang diuji terdapat empat hipotesis yang diterima. Work family conflict berpengaruh signifikan pada cyberloafing, beban kerja tidak berpengaruh terhadap cyberloafing, work family conflict dan burnout berpengaruh signifikan terhadap burnout, serta burnout berpengaruh signifikan terhadap cyberloafing. Upaya untuk menurunkan tingkat cyberloafing maka diperlukan pengelolaan sumber daya manusia yang baik. Pengelolaan sumber daya manusia ini termasuk untuk menghindari work family conflict, beban kerja, dan burnout yang mempengaruhi cyberloafing.