Kontigensi : Jurnal Ilmiah Manajemen

Increasing Teacher Creativity Through Strengthening Teamwork, Personality And Work Motivation

2024-12-02T01:45:34-05:00

Creativity is a behavior that must be possessed by humans in order to adapt to a rapidly changing environment. The challenges faced in daily life, including at work, make humans creative, both in thinking and in acting. The purpose of this study is to find solutions, namely strategies and ways to improve teacher creativity by examining the influence of other variables on teacher creativity. These variables are teamwork, personality, and work motivation. This study is a non-parametric study because the entire population of 153 private high school teachers in Depok City, West Java, Indonesia, was taken as a sample. Data were collected using questionnaires and analyzed using PLS-SEM (Partial Least Square-Structural Equation Modeling). The results showed that teamwork, personality and work motivation have positive direct and indirect effects on teacher creativity. A discussion of the research findings and their implications as well as suggestions will be discussed further at the end of the article.

The Improvement of Organizational Commitment through The Strengthening Personality Traits, Transformational Leadership, Organizational Culture, and Job Satisfaction

2024-12-02T22:35:30-05:00

The purpose of this research is to find the strategies and ways to improve the organizational commitment of private vocational school teachers, namely by strengthening the independent variables that have a positive effect on teacher commitment. These variables are Personality Traits, Transformational Leadership. Organizational Culture, and Job Satisfaction. The optimal solution of this research can be used as a recommendation to related parties, namely teachers, principals, school supervisors, school management institutions and education agencies. The method of this research is quantitative method by using survey methods, path analysis techniques and SITOREM analysis, those are used to indicators to determine optimal solutions in improving teacher commitment. The research was conducted on permanent foundation teachers (GTY) of private Vocational High Schools (SMK) in East Jakarta with a population of 381 teachers, with a sample of 195 teachers calculated using the Taro Yamane formula. The results of this research show there is a positive direct an significant effect of personality traits, transformational leadership, organizational culture and job satisfaction variables on Organizational Commitment; there is a positive direct and significant effect of personality traits, transformational leadership and organizational culture on Organizational Commitment; there is a positive indirect effect of personality traits, transformational leadership, organizational culture, on Organizational Commitment through Job Satisfaction.

Improvement of Organizational Citizenship Behavior (OCB) through Strengthening Organizational Culture, Teamwork, Personality, and Decision Making

2024-12-02T22:35:05-05:00

The purpose of the research is to produce strategies and ways to improve the Organizational Citizenship Behaviour (OCB) of private vocational school teachers, namely by strengthening the independent variables that have a positive effect on teacher OCB. These variables are Organizational Culture, Teamwork, Personality, and Decision Making. The optimal solution found is then used as a recommendation to related parties, namely teachers, principals, school supervisors, school management institutions and education agencies. The method used in this research is quantitative research using survey methods and path analysis techniques and SITOREM analysis to analyze indicators to determine optimal solutions in improving teacher OCB. The research was conducted on permanent foundation teachers (GTY) of private Vocational High Schools (SMK) in East Jakarta with a population of 381 teachers, with a sample of 195 teachers calculated using the Taro Yamane formula. The results of this study are that there is a positive direct effect of organizational culture, teamwork, personality, and decision making variables on OCB; there is a positive direct effect of organizational culture, teamwork, and personality on OCB; there is a positive indirect effect of organizational culture, teamwork, and personality on OCB through decision making.

The Influence of Transformational Leadership Style and Work Motivation on Employee Performance at Ace Hardware Balubur Town Square

2024-12-04T22:48:59-05:00

This study aims to examine the influence of transformational leadership style and motivation on employee performance. The research employs a quantitative approach with data collection conducted through questionnaires. The population of the study consists of employees of Ace Hardware at Balubur Town Square. The sampling technique used is non-probability sampling with a saturated sampling method. Data analysis is performed using multiple regression analysis. Partial hypothesis testing results indicate that transformational leadership style has a negative and significant influence on employee performance, while motivation has a positive and significant influence on employee performance. Simultaneous hypothesis testing shows that both transformational leadership style and motivation have a significant influence on employee performance together.

Financial Management Behavior Of College Students: Potential Factors And Tri-Nga

2024-12-06T01:02:09-05:00

This study aims to confirm the influence of financial literacy and Tri-Nga teaching, which includes Ngerti (Understanding), Ngroso (Feeling), and Ngelakoni (Doing), on student financial management behavior. The study population and sample consisted of 106 students majoring in Accounting at Sarjanawiyata Tamansiswa University. Data collection was conducted through the use of questionnaires, while data analysis used validity and reliability test techniques to assess data quality. Furthermore, classical assumption tests such as normality, heteroscedasticity, and multicollinearity were used to ensure data conformity with the assumptions required in regression analysis. Hypothesis results were obtained from the analysis using the T, F, and R2 tests using SPSS version 23 software. From these results, it is concluded that financial literacy has a positive and significant impact on student financial management behavior. Meanwhile, the Tri-Nga Teachings also showed a positive and significant impact on students' financial management behavior. Simultaneously, financial literacy and Tri-Nga Teachings also have a positive and significant influence on students' financial management behavior.

Analysis Mix Marketing : Building an Attractive Destination Image in SoE City

2024-12-09T01:04:41-05:00

This research aims to explore the relationship between marketing mix, memorable tourism experience (ME), destination image, tourist satisfaction, and intention to return to the destinations of Oetune Beach, Oehala Waterfall, and Bu'at Recreation Park. The research method uses a quantitative approach by distributing questionnaires to a sample of tourists visiting the destination. The results of the analysis show that marketing mix, ME, and destination image have a significant effect on tourist satisfaction. Apart from that, destination image also has a direct influence on intention to visit again, while tourist satisfaction acts as a mediator between the marketing mix, ME, and destination image variables and intention to visit again. The practical implication of these findings is the need for holistic destination management, with a focus on improving the quality of tourism experiences and building a positive destination image through effective marketing strategies.

The Influence Of Lifestyle, Brand Image And Brand Equity On The Purchase Decision Of Thrift Store In Yogyakarta

2024-12-09T01:04:15-05:00

This study aims to determine the influence of lifestyle, brand image, and brand equity on the purchase decision of thrift stores in Yogyakarta. The study population and sample consisted of 70. Data collection is carried out through the use of questionnaires; this method will be used by researchers to obtain data on the influence of lifestyle, brand image, and brand equity on thrift store purchase decisions in Yogyakarta. Furthermore, classical assumption tests such as normality, heteroscedasticity, and multicollinearity are carried out to ensure the suitability of the data with the assumptions required in regression analysis. The hypothesis results were obtained from analysis using T, F, and R2 tests using SPSS software version 23. From these results, it was concluded that lifestyle variables had no effect on the decision to purchase Thrift Store in Yogyakarta, brand image variables had a positive and significant effect on the decision to purchase Thrift Store in Yogyakarta, variable brand equity had a positive and significant effect on Thrift Store in Yogyakarta. Variables lifestyle, brand image, and brand equity together effect the purchase decision of Thrift Store in Yogyakarta.

The Influence of Business Strategy and Proactiveness on The Marketing Performance of Kelulut Honey on Msmes in Banjarmasin

2024-12-10T01:05:35-05:00

The background is the Marketing Performance of MSMEs. Currently, many problems arise related to the Marketing Performance of MSMEs. Therefore, problems related to performance need to find a solution. Focus on two issues, namely (1) Is there an influence of Business Strategy on MSME Marketing performance, and (2) Is there a Proactive influence on MSME Marketing performance. Research conducted on companies includes Anttila J., Jussila K., 2018, Ramayah T., The long-term objectives of previous research have focused on Business Strategy and Proactivity issues regarding Marketing Performance. Meanwhile, this research focuses on research conducted in Banjarmasin MSMEs. Specific targets to be achieved. Analyze and determine the influence of partially significant Business and Proactive Strategy on MSME Marketing Performance. Analyze and determine the influence of partially significant Proactive Strategy on MSME Marketing Performance. Based on the researcher's observations, the problem is that the Business Strategy and Proactivity in MSME Marketing Performance are not yet optimal. This research method uses a quantitative approach. The number of samples taken was 48 respondents using a saturated sampling technique. The data collection technique uses a questionnaire, while data analysis uses Smart PLS. The results of the research show that there is a significant influence of Business Strategy (X1), on the marketing performance of MSMEs. And there is a significant influence of Proactivity (X2), on the marketing performance of MSMEs. This research is explanatory research, namely testing the influence between Business Strategy variables. (X1), Proactive (X2), while the dependent variable is MSME Marketing Performance (Y), Data collection techniques used by researchers, namely Interviews, Questionnaires, Documentation. and Hypothesis Testing The proposed activity plan in the research aims to provide information that better interactions and relationships are actually a side effect of providing space for MSMEs to be competitive and proactive while still being able to accommodate existing problems.

Investment Risk Management Strategies in Sukuk: A Sharia Management Perspective

2024-12-10T01:05:11-05:00

Sukuk, as a Sharia-compliant financial instrument, has gained increasing popularity among global investors. However, as the market evolves, challenges related to risk management in compliance with Sharia principles have also emerged. This paper aims to explore investment risk management strategies in sukuk from a Sharia management perspective. Using qualitative analysis and literature review methods, the study highlights the importance of applying Sharia principles in identifying and managing risks, including market risk, liquidity risk, and default risk. Sharia-compliant risk mitigation strategies, such as portfolio diversification, sukuk performance monitoring, and the use of Sharia contracts like wakalah and mudharabah, are discussed in depth. Additionally, the paper emphasizes the role of Sharia supervisory authorities in ensuring that sukuk instruments remain compliant with Islamic law, providing added security for investors. The findings of this study offer valuable insights for investors, financial institutions, and policymakers in developing effective and Sharia-compliant risk management frameworks.

The Influence of Psychological Capital and Perceived Organizational Support on Job Hopping Intention of Generation Z Employees at Conventional Company in Surabaya City

2024-12-13T01:07:38-05:00

Witnessing the evolving context of the work phenomenon, we can see that the existence of generations has created increasingly complex dynamics. Job hopping has become one of the most prevalent work phenomena among Generation Z. Psychological reasons require generation Z to often reorganize their future job prospects. The expectations that arise in the minds of generation Z employees are related to the role of psychological capital and perceived of organizational support on individual desires to change places (job hopping). This study was created to expand knowledge about the deeper relationship between psychological capital and perceived organizational support on job hopping intention. To obtain information and research data sources, purposive sampling techniques were used and a sample of 145 respondents was then distributed through questionnaire data collection techniques with criteria in the form of generation Z employees who work in conventional companies in the Surabaya City area. The data analysis technique used is Partial Least Square (PLS), where the results show that psychological capital has a negative and significant effect on job hopping intention while perceived organizational support also has a negative and significant effect on job hopping intention. This means that the higher the level of psychological capital and perceived organizational support, the lower the level of job hopping intention of employees.

Focus Study on Motivation and Entrepreneur Intention: A Literature Review from Scopus Database

2024-12-13T01:07:02-05:00

This literature review investigates the relationship between motivation and entrepreneurial intention based on data sourced from the Scopus database. Entrepreneurship plays a critical role in economic development and innovation; thus, understanding the motivations behind entrepreneurial intentions is essential. This study systematically reviews 15 relevant documents retrieved using the keywords "Motivation AND Entrepreneur Intention," to synthesize findings from various research perspectives. The review highlights significant fluctuations in research trends over the years, indicating periods of increased interest aligned with economic and social developments, such as the post-COVID-19 era. The analysis reveals that most research is concentrated in Business, Management, and Accounting, with notable contributions from Social Sciences and other multidisciplinary areas. Key themes identified include the impact of social and technological factors on entrepreneurial intentions, variations in motivational factors across different contexts, and the role of entrepreneurship education. The findings suggest that while the research landscape is diverse, there is a need for further exploration into the nuanced and context-specific factors influencing entrepreneurial motivation and intention. This review provides a comprehensive overview of current trends and gaps in the literature, offering valuable insights for policymakers, educators, and future researchers.

Analysis Of Differences in Financial Distress Levels Between the Property & Real Estate Sub-Sector Industry and The Building Construction Sub-Sector Industry

2024-12-14T01:07:31-05:00

This study investigates how the building construction industry in Indonesia Stock Exchange differs from the property and real estate industry in terms of financial bankruptcy rates. The population of this study is the property and real estate sub-sector and the building construction sub-sector in Indonesia Stock Exchange. The general objective of this study is to identify financial distress in the property & real estate and building construction industries and the level of financial distress of the property & real estate sub-sector and building construction sub-sector as a picture of the level of bankruptcy of the industrial group. While the specific objective is that companies can anticipate early and immediately make improvements in asset management and company financing. The results of this study can also be used as a reference for investors to restructure their investment portfolios with more accurate portfolio return estimation calculations. This study uses a purposive sampling method, with the consideration or criteria that the companies studied are companies that publish financial reports in 2022 and 2023 at least Q3. To measure the level of financial distress of the two industrial sub-sectors, the Springate (S-Score) analysis model is used with the Independent Sample T Test analysis technique. The results of this study indicate that there is no significant difference in financial distress in the property & real estate and building construction industries that go public on the Indonesia Stock Exchange.

The Influence Of Understanding Village Fund Accounting And Community Participation In Fund Management Village With The Principle Of Tri Pantangan As A Variable Moderation

2024-12-14T01:07:03-05:00

The purpose of this study was to determine the effect of accounting understanding and community participation on village fund management with the principle of tri pantang as a moderator variable in villages in Tumbangtiti District, Ketapang Regency. This research method uses primary data, and the data collection method uses a questionnaire technique. The population in this study includes all village officials in the Tumbangtiti District, Ketapang Regency, consisting of the Village Head, Village Secretary, Treasurer, and Finance Officer. The sampling technique used is non-probability obtained through questionnaire distribution, with a total of 64 respondents. The results of this study indicate that accounting understanding has a positive effect on village fund management, community participation has a positive effect on village fund management, tri pantang cannot moderate the effect of accounting understanding on village fund management, and tri pantang moderates the positive effect of community participation on village fund management.

Macroeconomics As A Determinant Of Demand For Oil And Gas Exports And Non-oil And Gas In East Nusa Tenggara Region By Timor Leste

2024-12-15T01:08:09-05:00

International trade is a key component in enhancing welfare and economic growth, as well as generating foreign exchange needed for development. East Nusa Tenggara (NTT), with its significant potential in the oil and gas, as well as non-oil and gas sectors, has considerable export opportunities to Timor Leste. However, the effectiveness of NTT's exports is heavily influenced by various macroeconomic factors, such as exchange rates, per capita income, and government spending in both Indonesia and Timor Leste. The variation in resources and production capacity in NTT offers opportunities to meet Timor Leste's demand, but changes in macroeconomic conditions play a critical role in determining the competitiveness of NTT's export products. This study employs a quantitative approach with multiple linear regression analysis to examine the impact of macroeconomic variables on the demand for oil and gas, as well as non-oil and gas exports from NTT to Timor Leste. The sample used consists of annual time series data from 2021 to 2023, including the Rupiah exchange rate against the US Dollar, Timor Leste's per capita income, and government spending in Timor Leste. The results show that the exchange rate has a significant negative impact on export demand, while government spending has a positive effect. Timor Leste's per capita income does not significantly affect export demand. These findings are expected to contribute to policymakers in improving NTT's export competitiveness and volume, ultimately having a positive impact on the region's economic welfare.ipsum

Stock Valuation: The Role of Financial Ratio In Cement Companies On The IDX 2012-2022

2024-12-16T04:32:11-05:00

This research aims to explore the role of Current Ratio, Debt to Equity Ratio, Return on Equity, and Dividend Payout Ratio on Price to Book Value in cement companies listed on the Indonesia Stock Exchange during the 2012-2022 period. This research aims to provide a better understanding of the factors that influence share valuation in the cement industry in Indonesia. The data analysis method used is panel regression with a significance level of 0.05, and STATA software is used to analyze the data. The research results show that Debt to Equity Ratio (DER) and Dividend Payout Ratio (DPR) have a significant influence on Price to Book Value (PBV) in cement companies listed on the Indonesia Stock Exchange. DER describes the relationship between equity and debt in a company's financial structure, while DPR reflects the percentage of net profit paid as dividends to shareholders. An increase in DER or DPR can positively or negatively affect the valuation of cement company shares. Return on Equity (ROE) and Current Ratio (CR) were not found to have a significant influence on PBV. ROE measures the efficiency of using equity in generating profits, while CR shows the company's ability to meet short-term obligations with current assets. These findings provide a deeper understanding for investors, financial analysts and other stakeholders in measuring company value and understanding the factors that contribute to stock valuation in the capital market.

The Influence of General Facilities, General Service, Registration Service, Service Providers and Accessibility on Patient Satisfaction of Antenatal Care at XYZ Hospital

2024-12-17T01:09:23-05:00

The aim of this research is to examine and analyze the influence of public facilities, public services, service providers and accessibility on patient satisfaction with antenatal services at XYZ Hospital. Testing of the modified research model from previous research was carried out using data from midwifery services at the hospital. The method in this research is a quantitative approach with surveys and cross sectional. Respondent data was taken in 2024 by purposive sampling with questionnaires from individuals who had received antenatal care services at XYZ Hospital. There are 180 samples that meet the requirements described by PLS-SEM. The results of this research show that the five variables are proven to have a significant and positive influence. This research adds a contribution that focuses more on antenatal care services in hospitals. It is recommended in future research to include more hospitals of various types and a larger sample size so that the analysis results can be more generalized at the population level. Future research is recommended to consider adding other variables that may potentially influence patient satisfaction.

Organizational Commitment As A Mediating Variable Of The Influence Of Organizational Climate On Employee Performance

2024-12-17T01:08:42-05:00

Organization is one of the places needed by an employee to develop their skills and also as a place to meet needs. In running its operations, the existence of an employee is one of the factors that greatly determines the success of an organization. An organization that is able to provide a good work climate and has a good commitment will be able to bring comfort in working so that it will have a good influence on employee performance. Good employee performance will have a positive impact on the success of the organization. Creating a sense of comfort in working can be done in various ways, including by paying attention to employee needs, appreciating employees, establishing good cooperation with employees. In addition to a sense of comfort or also called a good organizational climate, there is a good commitment in running the company. Good organizational commitment will also make employees work well because they have confidence and trust in the company. Researchers are interested in conducting research entitled "Organizational commitment as a mediating variable in the influence of organizational climate on employee performance". The population used in this study were non-educational employees at a college "X". The sample taken in the study was 50 non-educational employees who had a minimum work period of 20 years. This sampling technique used purposive sampling. To answer the hypothesis in the study, the SEM analysis technique was carried out using AMOS 16.0 where this technique was used to determine the role of organizational commitment as a mediating variable. The results of this study are that organizational climate has a significant effect on organizational commitment with a result of 0.027, organizational climate does not affect employee performance with a result of 0.183, organizational commitment affects employee performance with a result of 0.008 and organizational commitment is able to mediate organizational climate and employee performance by 2.478> 1.96.

The Effect of Legal Protection Innovation and Marketing Education on the Performance of Banjarbaru City MSMEs In The Era Of Society 5.0

2024-12-18T01:10:00-05:00

This study aims to analyze the influence of legal protection innovation and marketing education on the performance of Micro, Small and Medium Enterprises (MSMEs) in Banjarbaru City in the context of the Society 5.0 era. The Society 5.0 era emphasizes the important role of digital technology in various sectors, including MSMEs. MSMEs play a significant role in the Indonesian economy, but face various challenges, such as increasingly tight competition and changes in market patterns towards digital. This study uses a quantitative approach with a sample of 26 MSMEs from a total population of 10,869 registered in Banjarbaru City. Data were collected through questionnaires and processed using non-parametric statistical analysis, such as Spearman Rank Correlation and Kruskal-Wallis, because the data were not normally distributed. The results of the study indicate that legal protection innovation does not have a significant effect on MSME performance, with a correlation coefficient of -0.026 and a significance value of 0.901. In contrast, marketing education has a significant positive effect on MSME performance, with a correlation coefficient of 0.591 and a significance value of 0.001. This confirms that MSMEs who receive better marketing education tend to have higher performance, especially in terms of sales growth, customers, and profits. This study also found significant differences in MSME performance based on age, with older age groups showing higher levels of education and better MSME performance. In conclusion, although innovations in legal protection have not shown a significant impact, marketing education has been shown to play an important role in improving MSME performance in the digital era. This study recommends improving marketing training and education programs for MSMEs to strengthen their competitiveness in an increasingly modern and digital market.

Implementation Strategy of Tangerang Government University in Developing the Competency of Civil Servants in Tangerang City Government

2024-12-18T01:09:30-05:00

This research was conducted to look for factors that influence and look for strategies for implementing Tangerang Government University in developing the competency of the Tangerang City Government civil servants. The method used is descriptive qualitative. Primary data was obtained from in-depth interviews with key informants and secondary data came from observations, books, journals and related regulations. The results of the research are the factors that influence the implementation of Tangerang Government University , namely vision and goals; scope and role; target audience and training substance; learning methods; branding and collaboration. Of the 6 factors influencing the implementation of Tangerang Government University, several obstacles were found, namely lack of motivation for ASN to change; limited human resources; application capabilities are not optimal; differences in thought patterns; limited budget. Recommended strategies that can be implemented are socializing Tangerang Government University , budget support; carry out continuous updates in the application; giving awards; create a mini corporate university.

A Review of Social Media Advertising and the Impact of Digital Marketing on MSME Growth: SLR

2024-12-18T01:09:05-05:00

The main objective of this study is to analyze existing literature on the impact of digital marketing on Micro, Small, and Medium Enterprises (MSMEs). Novelty: The findings show that digital marketing began to be noticed by large companies during the emergence of Web 2.0. Research Method: The method used a systematic literature review approach using the Scopus database with the keywords digital marketing and MSMEs. This study provides insight into the development of digital marketing and the impact of digital marketing on MSMEs. The practical implications of this research are that this study provides a theoretical analysis of the benefits received by MSMEs if they adopt digital marketing and that this study also provides further scope for digital marketers to approach their targets. The results of this study can be a valuable guide for companies in optimizing their marketing strategies in this digital era. Conclusion: This study is highly relevant considering the important role of social media in driving current marketing strategies. By examining social media advertising reviews and their impact on growth, this study can provide a deeper understanding of the effectiveness of digital marketing campaigns. Through careful analysis, this study can identify the factors that influence the success of social media advertising and how it impacts business growth.

Empowering Nonprofits: The Role of Sustainable Spiritual Leadership in Driving Performance

2024-12-23T00:48:24-05:00

This study investigates the impact of sustainable spiritual leadership on the performance of nonprofit organizations, specifically focusing on 64 churches within the East Java Christian Church (GKJW) Synod from 2021 to 2023. The research uses quantitative data and a multiple regression model to assess spiritual leadership across three dimensions: Pastoral Ministry, Church Ministry, and Leadership. The findings reveal that Church Ministry has a positive and significant effect on organizational performance, while Pastoral Ministry and Leadership have negative yet significant impacts. These results suggest that improving Pastoral Ministry and Leadership may temporarily reduce performance but is essential for fostering long-term sustainable spiritual leadership. On the other hand, Church Ministry produces immediate performance benefits. The study emphasizes the complexity of promoting sustainable spiritual leadership, as all three dimensions need to be harmonized for long-term organizational success and societal impact. The research offers empirical evidence, highlighting the need for balancing short-term performance outcomes with the development of sustainable leadership practices in nonprofit organizations.

The Influence of Service Quality, Word of Mouth, Patient Physician Trust on Revisit Intentions Mediated by Patient Satisfaction in Primaya Hospital Patients

2024-12-20T01:09:27-05:00

This research was conducted to determine the influence of service quality, word of mouth, patient-physician trust on revisit intention which is mediated by patient satisfaction in Primaya Sorowako Hospital patients. This research is quantitative and was conducted cross-sectionally. The total sample was 119 patients. The sample was selected using non-probability sampling, namely purposive sampling. Research data was taken using Google form media with five answer choices. The data analysis method uses PLS-SEM. The results of this study found that service quality had no effect on revisit intention. Word of mouth has a positive effect on revisit intention. Patient physician trust has no effect on revisit intention. Patient satisfaction has a positive effect on revisit intention. Service quality has a positive effect on patient satisfaction. Word of mouth has a positive effect on patient satisfaction. Patient physician trust has no effect on patient satisfaction. Patient satisfaction fully mediates the positive influence of service quality on revisit intention. Patient satisfaction partially mediates the positive influence of word of mouth on revisit intention. Patient satisfaction does not mediate the influence of patient physician trust on revisit intention. The hospital can increase revisit intention by making patients feel satisfied through the various services provided at the hospital, longer consultation times, faster waiting hours, more attention given by hospital staff. Suggestions for further research could be expanded to several other hospitals in the Sorowako area and surrounding areas. Further research can also add other factors that cause high and low patient revisit intention, such as price perceptions and hospital image.

The Influence of Intellectual Intelligence, Work Motivation and Machiavellian on Creative Accounting Practices

2024-12-20T01:09:07-05:00

Creative accounting is unethical because it manipulates financial data, but there are also those who think that creative accounting is allowed as long as it does not contradict generally accepted accounting principles, for example, simplifying several forms of reports or merging a cost into one other cost because it is considered rare. Accounting students have a strong relationship with the problem to be researched, so the researcher uses students. Intellectual Intelligence (IQ) is a term used to measure the level of intelligence of an individual. The higher a person's IQ, the higher his or her ability to deal with problems related to spatial, numerical, and linguistic abilities. Work motivation is something that causes motivation or work spirit that is influenced by several factors, including superiors, physical facilities, policies, regulations, monetary and non-monetary service rewards, types of work and challenges. The Machiavellian nature is also a factor that can cause individuals to practice creative accounting which is an unethical act. Although many researchers disagree with creative accounting practices, there are also a few researchers who have a different perception that creative accounting practices do not include fraudulent acts, it is a matter of one's interpretation and occurs because of the use of loopholes in the standards

Strategy to Increase Merit System Index Value in The Management of State Civil Apparatus in Witness and Victim Protection Agency

2024-12-22T01:13:05-05:00

This study was conducted to find factors that influence the Merit System Index Value in State Civil Apparatus Management at the Witness and Victim Protection Agency (LPSK), and to find strategies to increase the Merit System Index Value in State Civil Apparatus Management at the Witness and Victim Protection Agency. The research methodology used is descriptive qualitative. Data were obtained from in-depth interviews with key informants, books, journals, laws and regulations, and other related documents. The results of the study are that the factors that influence the Merit System Index Value in State Civil Apparatus Management at the Witness and Victim Protection Agency include laws and regulations, leadership, diversity, digital transformation, organizational culture, and politics. Therefore, the strategies that need to be carried out by the Witness and Victim Protection Agency to be able to increase the Merit System Index Value in State Civil Apparatus Management include 1) short-term strategies include aspects of socialization and training, determination of policies and regulations, appointment of a Merit System Index improvement work team, development of the Personnel Information System; 2) medium-term strategies include aspects of Merit System evaluation, Talent Management, transparency and accountability, and awards; and 3) long-term strategies include aspects of bureaucratic cultural transformation, career development programs, collaboration, and sustainable innovation.

Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise

2024-12-23T01:13:40-05:00

Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan Manufaktur yang terdaftar di BEI selama periode 2018-2023. Dengan menggunakan Eviews 12 dalam analisis statistik, Regresi data panel adalah metode analisis yang digunakan dengan pendekatan GLS (Generalized Least Squared), penelitian ini menemukan bahwa independensi komite audit memiliki pengaruh terhadap kualitas audit. Hal ini diartikan bahwa semakin banyak anggota komite audit yang independen maka semakin tinggi kualitas audit. Keahlian akuntansi dan keahlian keuangan tidak ditemukan pengaruh terhadap kualitas audit. Hasil penelitian ini memiliki implikasi bahwa pentingnya independensi komite audit dalam mempertahankan independensi dan skeptisisme auditor eksternal sehingga kualitas audit dapat meningkat. Studi ini memberikan temuan bahwa baik keahlian akuntansi dan keahlian keuangan komite audit memberikan sedikit kontribusi dalam intesitas audit. Penelitian ini berfokus kepada komite audit yang memiliki anggota yang ahli akuntansi dan ahli keuangan yang merupakan disiplin ilmu yang berbeda sehingga dapat melihat bagaimana pengaruhnya. Selain itu, Pengujian data dilakukan dengan menggunakan metode balance data panel sehingga data memiliki unit cross-section dan jumlah observasi time series yang sama.

Analisa Pengaruh Penggunaan Gadget Pada Kedisiplinan Taruna dan Kehidupan Asrama pada Politeknik Pelayaran Sorong

2024-12-26T01:17:01-05:00

Hasil penelitan menunjukan bahwa: (1) pengaruh langsung penggunaan gadget terhadap kedisiplinan taruna mempunyai pengaruh signifkan; (2) pengaruh langsung penggunaan gadget terhadap kehidupan taruna diasrama mempunyai pengaruh signifikan

Exploring the Relationship between Leadership Style and Local Culture to the Formation of Student Character and Personality at the Faculty of Social and Political Sciences

2024-12-26T01:16:32-05:00

This study investigates the relationship between leadership styles employed by educators and the formation of character and personality among students at the Faculty of Social and Political Sciences. Utilizing qualitative methods, including direct observation and in-depth interviews, the research emphasizes how different leadership approaches can be adapted to align with local cultural contexts, facilitating better interaction between educators and students. It highlights that a strong personality is essential for future leaders, and thus, educators must employ effective leadership styles to positively influence their students. The findings indicate that the character and personality development of students is significantly shaped by the leadership styles of their educators. Furthermore, diverse leadership approaches can complement one another, contributing to a holistic development of students' character and personality in preparation for their future roles as leaders.

Analysis Of Customer Loyalty Which Is Formed by Service Quality Dimensions Using Reflective Indicators

2024-12-26T01:16:01-05:00

The Alfamart minimarket in the city of Surabaya is the subject of this case study investigation. The reason behind the author's research was to investigate the impact of service quality aspects on customer loyalty through the use of reflecting indicators. 180 respondents provided the primary data, which was graded on a level 5 Likert scale. Subsequently, the statistical package program for social sciences, version 26, was used to process the data (SPSS 26). The author's hypothesis was tested at α 0.05 and is based on theories and other prior investigations. The data processing results indicate that the independent variables related to service quality have a significant impact on customer loyalty both partially and simultaneously (simultaneously), although the degree of correlation between the independent and dependent variables is either normal or moderate. It is also evident from the data processing findings that the reliability variable is the most dominating variable, with the independent variable contributing 75.5% to the dependent variable. The research's consequences may offer empirical support for the two categories of factors examined. Practically speaking, modern market business people can also utilize it as reference material.

Financial Report Analysis Based On Liquidity, Profitability, Solvency, And Activity Ratio PT. Mitra Adiperkasa Tbk Period 2022-2023

2024-12-29T01:21:15-05:00

This research aims to analyze the financial performance of PT. Mitra Adiperkasa Tbk during the 2022-2023 period uses liquidity, profitability, solvency, and activity ratios. The data used are company financial reports obtained from existing websites. The analysis results show that the company's liquidity ratio experienced a slight decline during the research period, but was still above the average industry standard. The company's profitability ratio fluctuates, with a decrease in 2022 and a slight increase in 2023. The company's solvency ratio shows a healthy and stable financial condition, with a slight increase during the research period. The company's activity ratio shows a stable trend, with a slight decline in 2023. Overall, the financial performance of PT. Mitra Adiperkasa Tbk during the 2022-2023 period is considered quite good. The company has sufficient ability to meet its short-term obligations but needs to increase its profitability. The company has a healthy and stable financial condition and can manage its assets efficiently.

Application of Customer Value to Increase Perceived Value through Special Business Request Marketing Program

2024-12-29T01:20:44-05:00

This research was conducted at PT Telkom Indonesia, a company engaged in telecommunications, to evaluate the implementation of the Special Business Request (SBR) marketing program in increasing perceived value by customers. The SBR program is an initiative that offers discounts on large projects to strengthen cooperation with government customers. This research uses a qualitative descriptive method, collecting data from the company through in-depth interviews, observation, documentation, and secondary data. The evaluation was conducted on the effectiveness of the SBR program in increasing customer satisfaction and perceived value, using customer value theory, which emphasizes the difference between the benefits obtained by customers and the costs they incur. The results showed that the SBR program effectively increased customer perceived value, helping PT Telkom Indonesia win significant projects and strengthening long-term relationships with government customers. Recommendations are given to refine the program and introduce more personalized marketing strategies based on individual customer needs to achieve optimal results.

The Influence of Levels of Satisfaction, Trust together with Service Quality on J&T Express Customer Loyalty in East Jakarta

2024-12-29T01:21:49-05:00

The objective of this study is to determine the influence of service quality, trust, together with customer satisfaction on customer loyalty towards J&T Express in East Jakarta. The sample for this stidy consists of 120 respondents, selected using simple random sampling. Data collection was conducted through questionnaires. The essential tests include normality, linearity, together with multicollinearity tests. Data analysis was performed using various types of horizontal regression lines. The analysis was conducted using SPSS version 28. The results of this study indicate that, based on the t-test, service quality, trust, together with customer satisfaction are effective together with beneficial for loyal customers. Based on the results of the F-test, good service, trust, together with customer satisfaction collectively have a positive effect on customer loyalty towards J&T Express in East Jakarta. Based on several backtesting results, good service, reliability, together with customer satisfaction contribute only 67% to customer loyalty towards J&T Express in East Jakarta, while the remaining 33% reflects the influence of other variables that were not examined in this study.

"Customer Relative as a Mediator: Maximizing Consumer Behavioral Intentions through Service Quality and Corporate Image Gojek Indonesia"

2024-12-29T22:51:05-05:00

This study examines the relationships between corporate image, service quality, customer relations, and behavioral intentions among 185 Gojek users in Indonesia. The results indicate positive perceptions of corporate image, service quality, customer relations, and behavioral intentions, with reliability and validity tests confirming strong construct consistency. Service quality was found to significantly influence both customer relations and behavioral intentions, while corporate image did not show a direct effect. Indirectly, service quality positively impacted behavioral intentions through customer relations, highlighting the greater importance of service quality in shaping customer behavior over corporate image

Impact of Internet Banking on the Financial Performance of Indonesian Banking

2024-12-30T01:21:02-05:00

This research aims to identify variables that influence bank performance in banking companies listed on the Indonesia Stock Exchange. The addition of the capital adequacy ratio variable as an independent variable is a novel part of this research. This research method includes collecting data from 22 banking companies over a five year period (2019-2023) with a total of 110 data that meet the criteria by applying data processing analysis using panel data regression analysis techniques. The results of this research show that (1) The internet banking variable has a positive and significant influence on financial performance. (2) The loan to deposit ratio variable has no significant effect on financial performance. (3) The bank size variable has a positive and significant effect on banking return on assets (4) The capital adequacy ratio variable has no significant effect on banking return on assets.

Characteristics of University Budgeting Systems and Perceived Uncertainty Enviromental

2024-12-31T01:21:56-05:00

This study aims to find empirical evidence of the direct influence of each budgeting characteristic, namely participation, clarity of targets, difficulty of targets, and budget feedback on managerial performance. In addition, this study wants to test the suitability of the perceived environmental uncertainty factor with the characteristics of budgeting targets. The respondents of this study were all structural officials within UKI Toraja totaling 110 people. This study uses two models to test each hypothesis developed in this study, namely regression analysis (stepwise), which is used to test hypotheses 1 to 4 and multiple regression methods with residual forms (residual approach) to test hypotheses 5 to 8. significant. The results showed that there was no significant influence of budget preparation participation and clarity of budget targets on managerial performance. However, this study shows that the lack of fit between characteristics and environmental uncertainty has an insignificant relationship. In other words, there is no expected inconsistency related to poor managerial performance. The ambiguity of these results may be caused by factors that have not been considered and controlled in relation to the use of residual analysis.

The Effect Of Medical And Non-Medical Service Quality On Patient Satisfaction Based On Patient Cognition At XYZ Hospital Jakarta

2024-12-31T01:21:30-05:00

Patient satisfaction not only reflects their personal experiences, but also becomes a very important indicator for health care providers to reach the extent to which patients' needs, expectations, and preferences are met during the treatment process. This study aims to analyze the effect of medical and non-medical service quality on patient satisfaction. The respondents were 185 patients of XYZ Hospital. The data analysis method used descriptive analysis and PLS-SEM. The results showed that patient cognition, trust, personnel quality, social responsibility had a positive effect on patient satisfaction. While other factors such as medical service procedures, administrative practices, hospital image, safety, infrastructure did not affect patient satisfaction. Hospital management is advised to improve the image of the hospital by carrying out various activities such as blood donation, counseling related to various diseases, visiting surrounding areas for disease prevention socialization, advertising digitally to form a positive image in the community. Further research can be done by increasing the population in other XYZ hospitals in the Jakarta area and limiting between BPJS and non-BPJS patients.

Analysis Of The Influence Of Discipline, Culture, And Job Satisfaction On Employee Performance At The Airport Implementation Unit For Pioneer Air Transport Services In The Sorong Raya Region, Southwest Papua

2024-12-31T01:21:01-05:00

This research relates to employee performance which is an important element in achieving organizational goals. This research aims to analyze the influence of discipline, culture and job satisfaction on employee performance at the Pioneer Air Transport Service Airport Organizing Unit Office for the Greater Sorong Region. This research is descriptive quantitative research. The sample used in this research was 38 people. Sample selection used the saturated sampling method. The data analysis method uses Partial Least Square (PLS). The research results show that discipline, culture and job satisfaction have a significant effect on employee performance. Discipline, culture and job satisfaction, while the results of the analysis show that simultaneously work discipline, work culture and job satisfaction have a significant effect on employee performance. It is hoped that the results of this research can be used as input and consideration for leadership in making decisions to improve and improve employee performance at the Pioneer Air Transport Services Airport Organizing Unit Office for the Greater Sorong Region - Southwest Papua Province.

Digital Trends and 21st Century Competencies in Educational Transformation

2025-01-03T01:25:12-05:00

This article explores digital trends impacting the educational process and the importance of integrating 21st century competencies within today's educational environment. With the introduction of technology into learning, online education has become a norm, allowing broader access to education. Digital learning platforms and educational apps have become integral parts of the curriculum, offering possibilities for students to learn independently and collaboratively. The importance of 21st century competencies such as critical thinking, creativity, collaboration, and digital literacy is increasingly evident in education. Developing these skills is seen as essential preparation for students to succeed in a rapidly changing world. However, educational transformation is not just about adapting the curriculum; it also involves teacher training and close collaboration between educational institutions and the industry. The article highlights the importance of constant adaptation in education to meet the demands of the times. Aligning curricula with current needs, providing necessary training for educators, and fostering collaboration with the industry sector are crucial steps in ensuring that education equips future generations with relevant skills. Through the integration of digital trends and 21st century competencies, education can become a strong foundation for individual progress and success in facing increasingly complex challenges in today's global era.

The Influence of Grit on Nurse Performance with Job Satisfaction and Organizational Commitment as Mediator Variables at X Hospital in South Sumatra

2025-01-03T01:25:29-05:00

This study aims to analyze the impact of grit on job satisfaction, organizational commitment, and nurse performance, as well as the effect of grit on nurse performance mediated by job satisfaction and organizational commitment. The study adopts a quantitative descriptive approach with a cross-sectional design. Data were collected through a survey method using a questionnaire, and the sample was purposively selected, consisting of 230 nurses working at RS X, South Sumatra. Data processing and analysis were conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that grit has a positive and significant direct effect on job satisfaction, organizational commitment, and nurse performance. The study also demonstrates that grit positively and significantly influences nurse performance, partially mediated by job satisfaction, while organizational commitment shows an insignificant effect in mediating the relationship between grit and nurse performance. The managerial implications of this study suggest the need for evaluation the factors that improve nurse performance at RS X, South Sumatra.

Implementation Of Green Productivity Through Wood Waste Processing To Optimize Productivity And Environmental Performance At PT. Sinar Indah Furniture

2025-01-03T01:24:52-05:00

This research aims to implement the concept of Green Productivity through wood waste processing to optimize productivity and environmental performance at PT Sinar Indah Furniture. In the furniture industry, wood waste is one of the major issues affecting environmental sustainability and production efficiency. The research method used in this study is descriptive analysis with a quantitative approach to evaluate the company’s productivity before and after the implementation of wood waste processing. The results of the study show that the company’s productivity experienced fluctuations during the observation period, but by processing wood waste into economically valuable products, such as particle boards, the company was able to reduce the generated waste and improve productivity. Additionally, the implementation of green productivity has the potential to enhance environmental performance by reducing the negative impact caused by wood waste. This study concludes that the implementation of green productivity not only brings environmental benefits but also increases the company’s economic value. Based on the results, it is recommended to continue the broader implementation of these practices to support the sustainability of the furniture industry in Indonesia

The Influence of Understanding The Code of Ethics of The Accountant Profession and Student Intelligence on the Ethical Behavior of Accounting Students

2025-01-04T01:28:30-05:00

This study examines the influence of understanding the code of ethics in the accounting profession and student intelligence on the ethical behavior of accounting students. Ethical behavior in the professional and academic context has become a critical issue due to increasing cases of financial irregularities. Students, especially those studying accounting, play a crucial role in maintaining ethical standards in financial reporting and broader economic activities. The research seeks to understand how students' knowledge of ethical guidelines in accounting, combined with their cognitive abilities, influences their ethical conduct. The results suggest that both a strong understanding of professional ethics and high intelligence contribute positively to fostering ethical behavior among accounting students. This finding is essential in designing educational programs that integrate both ethical teachings and intellectual development to prepare future accountants for the challenges of their profession.

The Influence of Work Environment and Employee Placement on Job Satisfaction and its Impact on Intention to Quit

2025-01-04T01:29:06-05:00

This study examines the impact of the work environment and employee placement on job satisfaction and how these factors influence the intention to quit among employees in the West Java III Regional Tax Office. Using a quantitative descriptive approach, this research involved a sample of 243 employees directly engaged in tax collection, with data collected via an online questionnaire. The Structural Equation Modeling (SEM) technique was employed for data analysis. The findings reveal that both the work environment and employee placement have a significant positive effect on job satisfaction. A supportive work environment and proper employee placement that aligns with employee skills and qualifications lead to higher job satisfaction and lower intentions to quit. On the contrary, a poor work environment and inappropriate employee placement contribute to increased turnover intentions. Additionally, job satisfaction mediates the relationship between the work environment, employee placement, and the intention to quit. The study highlights the critical role of non-physical work environments, such as organizational culture and employee relations, in influencing job satisfaction. Furthermore, mismatches between employee placement and competencies can aggravate turnover intentions. This research offers valuable insights for the human resource management of government institutions, particularly the Directorate General of Taxes, by suggesting that improving the work environment and ensuring the proper placement of employees can enhance job satisfaction and reduce turnover. The findings suggest practical strategies for managing human resources, ultimately aimed at minimizing employee turnover rates and maintaining organizational effectiveness in tax revenue collection.

Reward Satisfaction as a Driver of Employee Performance at Toraja Indonesian Christian University

2025-01-04T01:28:48-05:00

This study aims to analyze and determine the role of satisfaction with rewards (financial reward satisfaction, material reward satisfaction, psychological reward satisfaction) on the performance of lecturers and employees at UKI Toraja. The data collection procedures for this study are observation, interviews, questionnaires, and literature studies. The method used in this study is a quantitative method using multiple linear regression and processed using SPSS. This study was conducted on lecturers and employees of UKI Toraja with a sample of 76 respondents. The results of the study revealed that the three dimensions of rewards, namely FRS, MRS and PRS, can improve performance. This indicates that when someone feels satisfied with financial and non-financial rewards, it will have an impact on improving performance. The role of management is very much needed in this case to integrate the dimensions of rewards so that employee performance can be achieved optimally.

Business Strategy To Increase Company Profit: Leveraging New Business Model CRO (Contract Research Organization) At Laboratory Animal Division PT. XYZ

2025-01-04T01:29:30-05:00

The increasing prevalence of infectious and non-communicable diseases has spurred pharmaceutical and biotechnology companies to intensify research and development efforts for new drugs, particularly vaccines. The COVID-19 pandemic has prompted many companies and research institutions to find solutions. Preclinical testing in animals is mandatory in vaccine development, which highlights the importance of animals to ensure the safety and efficacy of drugs before clinical trials (conducted in humans). The surge in demand for animal testing presents a unique opportunity for PT XYZ to leverage the Laboratory Animal Division (LAD) as a Contract Research Organization (CRO). By offering services such as providing laboratory animals, providing materials of animal origin, and facilitating testing, PT XYZ transformed DHL from a cost center to a profit center.

This research aims to identify customer needs and evaluate the business potential of CRO in DHL PT XYZ. This study combines qualitative data analysis with the Kepner Tregoe method and quantitative with the Analytical Hierarchy Process (AHP) method. This study recommends that PT XYZ prioritize the implementation of strategies aimed at improving service quality, expanding the variety of animal breeds and services, and obtaining relevant certifications. The results of this analysis and business strategy cost leadership are essential to increase customer satisfaction, grow market share, and ultimately achieve the company's revenue growth target.

Unlocking The Potential Of Process Management

2025-01-06T03:01:31-05:00

Along with the development of information technology, companies and organizations must develop an information system strategy that is based on the business strategy that has been prepared by the company. The purpose of designing a business strategy and information system strategy is to strengthen the power of competitiveness in the technological era by implementing a strategic information system by considering and aligning business strategies that are in accordance with the conditions of the company's strengths. Educational institutions as companies providing educational services must also consider business strategies and information systems strategies to strengthen competition. This research will explain business strategy through process management at private tertiary institutions in region IV having an organizational vision and mission that is designed based on organizational analysis and competition in other PTS in region IV. The vision and mission are analyzed using the strategic option generator (SOG) model to determine the right business strategy. To achieve the vision and mission, an information system strategy must also be designed using the balanced scorecard (BSC) model. Then the resulting business strategy is aligned with the information system strategy to produce an implementation plan that has a competitive advantage with the information system strategy and PTS Fostered business strategy in region IV and translated into a future application portfolio.