Journal of Management

The Effect of Infrastructure Investment on Economic Growth in Rural Areas: Case Study in Papua Province

Halomoan Hutajulu — Fri, 21 Jun 2024 00:00:00 +0000

This study examines the state of infrastructure and economic dynamics in Papua Province from 2016 to 2020, focusing on domestic investment, foreign investment, household consumption, and Gross Domestic Product (GDP). The data used comprises the value of domestic investment (Invs_DN), foreign investment (Invs_LN), household consumption (Kons_RT), and GDP for each year during the period. Descriptive analysis reveals that domestic and international investment fluctuated significantly, whereas household consumption steadily increased. GDP swings reflect the region's economic fragility.
A correlation analysis reveals a very poor association between investment (both domestic and foreign) and GDP, as well as a slightly stronger but still weak relationship between household consumption and GDP. The linear regression model used to assess the impact of these variables on GDP reveals that the three variables make little contribution to explaining differences in GDP. These findings suggest that variables other than investment and household spending may have a larger impact on GDP in Papua Province. As a result, Papua Province requires more comprehensive and concentrated policies to stabilize and enhance investment, as well as discover and optimize other elements that can encourage long-term economic growth.

The Effect of Implementing Financial Accounting Standards (SAK) on the Quality of Financial Reports in Manufacturing Companies in Indonesia

Herlina — Sun, 23 Jun 2024 00:00:00 +0000

The purpose of this study is to investigate the impact of Financial Accounting Standards (FAS) on the quality of financial statements in Indonesian manufacturing enterprises. With rising corporate complexity and demands for openness and accountability, the use of SAKs is critical to ensuring that financial statements are relevant, reliable, and comparable. This study takes a quantitative method, collecting data from the financial statements of eight industrial businesses listed on the Indonesian Stock Exchange (IDX) between 2016 and 2020. Multiple regression analysis is utilized to assess the association between SAK application and financial statement quality as measured by relevance, dependability, comparability, and understandability factors. The study's findings give empirical evidence about the significance of using SAK to improve the accuracy of financial statements, as well as recommendations for policymakers, accounting practitioners, and academics.

The Role of Environmental Accounting in Improving Company Sustainability: (Empirical Study of Mining Companies in Indonesia)

Sitti Murniati — Sun, 23 Jun 2024 00:00:00 +0000

The purpose of this study is to investigate the impact of environmental accounting in promoting corporate sustainability, with a focus on Indonesian mining businesses. Environmental accounting is measured using three key indicators: environmental reporting, environmental costing, and environmental investment. Corporate sustainability is evaluated based on environmental, social, and economic performance. The study approach employed was multiple linear regression analysis, employing a sample of ten mining companies listed on the Indonesia Stock Exchange. The findings demonstrated that environmental accounting methods have a favorable and considerable impact on corporate sustainability. Furthermore, business size was discovered to be a moderating element, strengthening the link between environmental accounting and corporate sustainability. This study confirms the need of incorporating environmental accounting into business planning in order to accomplish long-term sustainability objectives. The findings have practical implications for corporate management in terms of enhancing sustainability performance through increased environmental investment and reporting. Future study recommendations include increasing the sample size and testing similar links in other industry areas.

Consumer Sentiment Analysis of Sustainable Branding in Modern Marketing: Perspectives from the Food and Beverage Industry

Yassir, Syarifah Rafikah — Fri, 28 Jun 2024 00:00:00 +0000

This study aims to evaluate the impact of digital marketing strategies on consumer purchasing decisions in the retail industry in Bandung City, focusing on consumer sentiment towards sustainable branding. The results of linear regression analysis show that SCBB has a coefficient of 0.710, which means that every one unit increase in SCBB will increase the value of KP by 0.710 units. The t test shows that SCBB has a significant effect on KP (t = 8.875, p = 0.000). The F test shows that the overall regression model is significant (F = 78.75, p = 0.000). The coefficient of determination (R Square) of 0.562 indicates that 56.2% of the variation in KP can be explained by SCBB, with an Adjusted R Square of 0.557.The conclusion of this study is that Consumer Sentiment towards Sustainable Branding (SCBB) has a positive and significant influence on consumer purchasing decisions (KP) in the retail industry in Bandung City. Digital marketing strategies that focus on sustainable branding are proven to be an important factor influencing consumer purchasing decisions. The results of this study provide insight for retail industry players in designing effective digital marketing strategies to increase consumer purchasing decisions through a sustainable branding approach.

Implementation of Career Development Strategies in Improving HR Performance: Case Study in the Indonesian Manufacturing Industry

Muhammad Carda P, Hasyim — Wed, 03 Jul 2024 00:00:00 +0000

This study aims to analyze the effect of career development strategy implementation in improving the performance of human resources (HR) in the Indonesian manufacturing industry. This study uses a quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM) method and SmartPLS 3 application for data analysis. The research sample consisted of 100 respondents. The results showed that the research instrument had excellent internal consistency with a Cronbach's Alpha value of 1,000. The collinearity test indicates that all variables are free from multicollinearity problems with a Variance Inflation Factor (VIF) value of 1,000. R-square analysis showed that the independent variables in this study were able to explain 52.2% of the variation in HR performance, while 47.8% of the variation was explained by other factors not included in this study.However, the influence of career development strategies, job satisfaction, and employee competencies on HR performance was found to be insignificant. Organizational culture has a positive influence on career development strategies but is not significant in improving HR performance. In addition, low work motivation resulted in the influence of career development strategies on employee performance being insignificant. Further research is needed to identify other factors that affect HR performance in the manufacturing industry.

Inclusive Leadership in Improving Employee Performance

Heriyana — Tue, 23 Jul 2024 00:00:00 +0000

This research investigates the relationship between inclusive leadership style, training and employee performance in MSMEs. Data was collected from respondents who are employees of various companies in MSMEs, using quantitative methods with survey techniques and statistical analysis. The results of the analysis show that the model studied has a good level of fit (R-squared = 0.508), indicating that the research variables are able to explain most of the variation in employee performance. The correlation between inclusive leadership style and training (r = 0.574), inclusive leadership style and performance (r = 0.737), and training and performance (r = 0.582) shows a significant positive relationship between these variables. The T test shows that both inclusive leadership style (T count = 5.754) and training (T count = 3.710) have a significant influence on employee performance, with a T value that exceeds the specified T table value. In addition, the F test confirms that partially, all research variables have a significant influence on employee performance (F count = 75.320). In conclusion, inclusive leadership style and training play a crucial role in improving employee performance in MSMEs. These findings provide the implication that leadership development that trains and pays attention to inclusive leadership styles can be an effective strategy for improving employee performance in the MSME context.

Implementation of Gamification-based Reward and Recognition System to Increase Employee Motivation and Loyalty

Nita Komala Dewi — Sat, 27 Jul 2024 00:00:00 +0000

This study aims to analyze the effect of gamification-based reward and recognition system implementation on employee motivation and loyalty. Data was collected from 100 respondents in specific industries through questionnaires, and analyzed using multiple linear regression. The results showed that the Challenge element in the gamification system had a significant and positive influence on motivation (B = 0.689, Sig. = 0.000) and employee loyalty (B = 0.208, Sig. = 0.005). The Point, Badge, and Board variables do not show a significant influence on employee motivation and loyalty. The correlation coefficient (R) of 0.839 for motivation and 0.730 for loyalty indicates a strong relationship between the independent and dependent variables. R Square of 0.703 for motivation and 0.532 for loyalty indicates that the model can explain 70.3% of variability in motivation and 53.2% of variability in loyalty. Adjusted R Square of 0.691 for motivation and 0.512 for loyalty indicates the model's good explanatory ability after considering the number of predictors. Based on these results, companies are advised to focus more on developing the Challenge element in gamification-based reward and recognition systems to increase employee motivation and loyalty

Smart Tourism: Implementation and Challenges of IoT Technology in Popular Tourist Destinations

Tito Pratama — Tue, 30 Jul 2024 00:00:00 +0000

The purpose of this study is to examine the impact of the application of Internet of Things (IoT) technology on many aspects of the tourism industry, including ease of access, comfort while traveling, security and safety, and overall tourist satisfaction. The findings of the analysis reveal that implementing IoT technology has a significant impact on all dependent variables studied. In particular, the influence on ease of access (total effect coefficient = 0.924, P-value = 0.000) demonstrates a strong and significant association. Significant effects were found for travel convenience (total effect coefficient = 0.770, P-value = 0.000), security and safety (total effect coefficient = 0.590, P-value = 0.000), and overall satisfaction (total effect coefficient = 0.687, P-value = 0.000). The proposed model fit the data well, as evidenced by measures such as SRMR (0.076), d_ULS (0.086), and NFI (0.928). The R-square values for ease of access (0.854), convenience of travel (0.593), security and safety (0.348), and overall satisfaction (0.472) show that the model can explain the majority of the variation in these dependent variables.Overall, the study's findings underscore the relevance of implementing IoT technology to improve the tourist experience at tourist attractions. IoT technologies not only enable access and boost convenience, but they also improve security, safety, and overall tourist pleasure.

The Effectiveness of Branding Campaigns on Social Media

Ira Ningrum Resmawa, Siti Masruroh, Sofia Maulida — Mon, 05 Aug 2024 00:00:00 +0000

This study aims to evaluate the effectiveness of branding campaigns on social media by identifying the influence of various variables such as content type, content duration, social media platform, interaction, target audience, and budget on Brand Awareness. Using data from 100 respondents involved in branding campaigns on social media, this study applies multiple linear regression methods to analyze the relationship between independent variables and Brand Awareness as the dependent variable. The reliability of the research instrument, as measured by Cronbach's Alpha, reached 0.927, indicating very good internal consistency. The results of the analysis show that content duration and budget have a significant and positive effect on Brand Awareness, with p values of 0.001 and 0.000, respectively. In contrast, the interaction and target audience variables do not show a significant effect, with p values of 0.498 and 0.123, respectively. The regression model used shows an R² value of 0.594, indicating that 59.4% of the variation in Brand Awareness can be explained by the variables in the model. The ANOVA test supports the overall significance of the model with F value = 34.680 and p = 0.000.These findings highlight the importance of duration and budget in social media branding campaigns and provide valuable insights for marketers to design more effective strategies. This study recommends considering increasing the duration and budget allocation in branding campaigns and conducting further research to explore other factors that may affect Brand Awareness.

The Role of Green Accounting in Improving Company Performance

Clara neltje Meini rotinsulu — Fri, 05 Jul 2024 00:00:00 +0000

This study aims to explore the role of Green Accounting in improving corporate sustainability, with a special focus on Insurance companies in Indonesia. Green Accounting is measured through three main indicators: Accounting reporting, Accounting costs, and Accounting investments. Corporate sustainability is assessed based on Accounting performance, social performance, and economic performance. The research method used is multiple linear regression analysis, with a sample consisting of 13 Insurance companies listed on the Indonesia Stock Exchange. The results of the study indicate that Green Accounting practices have a positive and significant effect on corporate sustainability. In addition, company size is found to be a moderating variable that strengthens the relationship between Green Accounting and corporate sustainability. This study confirms the importance of integrating Green Accounting into business strategies to achieve long-term sustainability goals. These findings provide practical implications for corporate management in improving sustainability performance through better Accounting investment and reporting. Recommendations for further research include expanding the sample and testing similar relationships in other industry sectors.

The Role of Leadership in Employee Performance

Andrie Firmansyah — Tue, 06 Aug 2024 00:00:00 +0000

This study aims to examine the influence of leadership on employee performance at PT Anuta Karya Prima. This study found that Leadership There is a significant positive influence of Leadership on employee performance, with a significance value of 0.00. The T coefficient analysis shows a value of 3.330 which is greater than the T table value of 1.550, indicating that Leadership has a significant effect on employee performance. There is no significant effect of job satisfaction on employee performance, with a significance value of 0.472. The T coefficient analysis shows a value of 0.705 which is smaller than the T table value of 1.550, indicating that job satisfaction does not have a significant effect on employee performance. Leadership Style, has a significant positive effect on leadership style on employee performance, with a significance value of 0.014. The results of the T coefficient analysis show a value of 2.499 which is greater than the T table value of 1.550 indicating that leadership style has a significant effect on employee performance.

Increasing the Competeny of Tourist Destination Management Employees

Ichsan Milang — Sun, 07 Jul 2024 00:00:00 +0000

This study is based on employee competency for managing tourism item destinations at GarutRegency's tourism and culture department. The author is exploring this issue because he wants to learn more about staff competency for managing tourist item destinations in the District tourist and Culture Department's Destination Sector, Pangandaran. Several issues have been identified based on field observations, including knowledge, understanding, ability/skills, values, attitudes, and interests. The aims of this study are 1) to determine staff competence for managing tourism destinations in the tourism and culture department of GarutRegency. 2) To identify the dimensions that were examined in terms of staff competency for managing tourism destinations in GarutRegency's tourism and cultural departments. With this research, the author used a qualitative approach and descriptive method, data collection techniques using interviews, which were carried out with the head of the Head of General and Civil Service Sub-department, the Head of Sub-Destination UPT GarutRegion and the Sub-General and Personnel Apparatus of the tourism and culture office of Pangadaran Regency, observations and documentation.

The Role of Financial Technology in Increasing Financial Access

Yondi Caturadina Darnida, Andri Haryono, Arifia Nurriqli — Thu, 08 Aug 2024 00:00:00 +0000

Financial access plays an essential role in establishing financial inclusion and economic welfare. The purpose of this study is to examine the impact of financial literacy, regulatory, infrastructure, and adaptation variables on financial access. To assess the association between independent factors and Financial Access, this study employs a quantitative technique, namely a linear regression model. The findings indicate that Financial Literacy has a substantial impact on Financial Access (t = 2.862, p = 0.005). In contrast, the factors Adaptation, Regulatory, and Infrastructure had no significant effect on Financial Access (p > 0.05). The total regression model is significant (F value = 27.019, p = 0.000), accounting for 53.2% of the variation in Financial Access (R Square = 0.532). The measurement apparatus had a Cronbach's Alpha of 0.899, indicating excellent internal consistency. Financial literacy is demonstrated to be a key determinant in improving financial access, but adaptation, regulatory, and infrastructure variables have no meaningful contribution in the context of this model. The applied regression model effectively explains the majority of the variation in Financial Access, with the instruments demonstrating great reliability and validity. The findings give valuable insights for policymakers and practitioners in enhancing financial access.

The Role of Work Competence and Compensation on Increasing Organizational Commitment

Melda Gienardy, Sri Mulyaningsih Kamaru, Yusnita Fitarini Sibay — Thu, 25 Jul 2024 00:00:00 +0000

Organizational commitment is an important component in employee retention and effectiveness. The purpose of this study is to look into how work competency and compensation affect organizational commitment in the workplace.This quantitative study used multiple regression analysis to investigate the links between work competency, remuneration, and organizational commitment. Data were gathered via structured questionnaires delivered to a sample of employees. The measurement instruments' validity and reliability were verified, and the data were analyzed with t-tests, ANOVA, and regression analysis. The study found that work competence has a significant positive effect on organizational commitment (t = 2,569, p = 0.012). In contrast, salary has no significant effect on organizational commitment (t = 1,095, p = 0.276). The regression model explains roughly 47.8% of the variance in organizational commitment, with an adjusted R Square of 46.8%, indicating that the model is reasonably effective at capturing the impact of job competence and compensation on organizational commitment. The study shows that work competence greatly leads to increased organizational commitment, although compensation has no significant effect in this regard. Organizations should prioritize improving their workers' work competency as a method for increasing organizational commitment. Further research is suggested to investigate additional elements impacting organizational commitment and validate these findings in various contexts.

Analysis of Factor Affecting Milenial Generation Employee

Ni Luh Kardini, Rasty Yulia, Hertya Andriani — Tue, 13 Aug 2024 00:00:00 +0000

Millennial Generation Engagement, Organizational Commitment, and Job Satisfaction are significant elements in the industrial work area. This study aims to investigate the influence of different motivational factors on the collaboration and communication bonds between leaders and employees, and the effects of non-financial incentives and Millennial Generation engagement on Organizational Commitment and employee job satisfaction at PT. Kahatex Indonesia. This study used a purposive sampling method to select 87 respondents from employees of the electronics manufacturing industry in Indonesia. The collected information was analyzed using Structural Equation Modeling with the support of SmartPLS 3.0 analysis tools. The results of the study show that non-financial incentives have a significant effect on employee work motivation. That is, the provision of non-financial incentives by industry leaders contributes to increasing employee Organizational Commitment. However, the findings of the study also show that Millennial Generation engagement does not have a significant effect on employee work motivation. This means that the Millennial Generation engagement between leaders and employees and between employees does not directly affect their level of Organizational Commitment. Furthermore, this study also found that Organizational Commitment has a significant effect on employee job satisfaction.

What is the Strategy to Increase Community Income with Village Assistance for Micro Enterprises?

Musdar M Amin — Fri, 26 Jul 2024 00:00:00 +0000

The purpose of this study was to determine the effect of Village Fund Assistance for Micro Enterprises and to determine the correlation between Micro Enterprise Assistance in increasing the income of micro entrepreneurs in Palu District. The research sample consisted of 61 respondents. Data Processing and Analysis Techniques were carried out through Research Instrument Tests including Validity Tests, Reliability Tests and Simple Linear Regression Analysis. The results of the study stated that Micro Enterprise Village Assistance had a significant effect on the income variables of micro entrepreneurs in North Palu District, however, Village Assistance correlated with the income of micro entrepreneurs in Palu District. Mamboro Village has many potentials for Micro, Small and Medium Enterprises originating from agriculture and plantations.

The Role of Social Media Marketing in Enhancing Customer Loyalty in the Manufacturing Industry

Lasnoto, Burhanuddin, Adi Sijanto — Wed, 21 Aug 2024 00:00:00 +0000

Social media marketing (SMM) has emerged as a crucial strategy for manufacturing businesses to enhance customer loyalty in the era of digitalization and heightened competition. This study explores the role of SMM in fostering strong customer relationships and its impact on customer loyalty in the manufacturing sector. A comprehensive literature review reveals that effective SMM activities, characterized by support, openness, empathy, and positive attitudes, significantly contribute to building brand trust and customer loyalty. User-generated content and emotional connections developed through brand social network websites also play a vital role in enhancing consumer-community identification and repurchase intentions. Furthermore, the study highlights the importance of effective communication, including friendly demeanor and nonverbal cues, in increasing customer satisfaction and loyalty. However, research gaps remain in understanding the direct impact of key elements of SMM on customer loyalty in the manufacturing industry. The study emphasizes the need for quantitative analysis and measurement techniques to provide deeper insights into this relationship. Additionally, the integration of emotional intelligence and artificial intelligence in public relations has shown promising results in enhancing customer loyalty in the manufacturing sector. The findings underscore the significance of investing in effective SMM strategies to build strong customer relationships, drive satisfaction, and foster loyalty in the manufacturing industry.

Analysis of the Impact of Changes in Tax Regulations on Corporate Financial Reporting: An Empirical Study on the Manufacturing Sector in Indonesia

Murfani Umar Djalo — Mon, 26 Aug 2024 00:00:00 +0000

The purpose of this study is to examine the impact of tax policy changes on business financial reporting in Indonesia's manufacturing sector. This study uses panel data from 50 manufacturing businesses listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023 to assess the association between these variables using descriptive analysis and linear regression. The descriptive study revealed that manufacturing enterprises' average net profit is IDR150 billion, with an average tax expense of IDR50 billion, an average deferred tax of IDR25 billion, and an average operational cash flow of IDR300 billion. Further linear regression analysis demonstrates that changes in tax rates have a considerable negative impact on net income and operating cash flow, but a significant positive impact on tax expense and deferred tax. Furthermore, adjustments in deferred tax policy were found to have a considerable favorable effect on net income, deferred tax, and operating cash flow, but not on tax expense.These findings stress the significance of accurate and open financial reporting, as well as understanding how tax legislation changes affect business financial management. This study adds to the accounting and taxation literature by providing insights into the impact of tax legislation on financial reporting in Indonesia's manufacturing sector.

The Role of Work Competence and Compensation on Icreasing Organitazional Commitment

Resty Ismawanti, Darwin Nahwan, Fahrizal Nurzaman — Tue, 27 Aug 2024 00:00:00 +0000

The purpose of this study is to investigate the impact of job competence and compensation on organizational commitment. The major goal is to determine how much these two variables help to increase employee loyalty to the organization. This study used a quantitative technique, using multiple regression analysis, to investigate the relationship between the independent factors (job competence and compensation) and the dependent variable (organizational commitment). Data was gathered from 100 people working in diverse organizations. The analysis results demonstrate that salary has a significant influence on Organizational Commitment, with a coefficient value of 0.335 and a significance level of 0.000, indicating that a rise in employee salary enhances their commitment to the organization. In contrast, Job Competency has no significant relationship, with a coefficient value of 0.152 and a significance level of 0.117, demonstrating that increasing employees' job competency does not statistically boost their commitment to the firm. The regression model has a R Square of 0.321, indicating that the factors in the model can explain 32.1% of the variability in Organizational Commitment.

Leadership Practices On Employee Performance With Motivation And Job Satisfaction

Deden Faturohman, Subhan — Tue, 27 Aug 2024 00:00:00 +0000

The purpose of this study is to look at the impact of leadership techniques on employee performance, using motivation and job satisfaction as mediating variables. This study used a quantitative method and included 100 individuals from diverse industries as respondents. Leadership behaviors have a positive and significant impact on employee performance (β = 0.513, p < 0.001), with a R² value of 0.427. The regression model can explain approximately 42.7% of employee performance variability. Job satisfaction had no significant effect on employee performance (β = 0.179, p = 0.110), suggesting it may not be a relevant factor in this model. This study demonstrates that good leadership techniques contribute significantly to better employee performance, although work satisfaction, while important, has no meaningful impact in this model. These findings encourage managers and organizational leaders to prioritize strengthening leadership practices as a critical strategy for enhancing employee performance. This study also emphasizes the need for additional research to investigate other factors that may affect employee performance in more depth.

Green Supply Chain Practices and Their Influence on Organizational Sustainability: A Case Study in the Manufacturing Sector

Aulia Kusuma Wardani — Sun, 08 Sep 2024 00:00:00 +0000

This study aims to analyze the influence of Green Supply Chain Practices, Technological Innovation, Management Support, and Regulatory Pressure on Organizational Sustainability in the manufacturing sector. Data were obtained from 100 manufacturing companies through quantitative surveys which were then analyzed using the Structural Equation Modeling (SEM-PLS) method. The results showed that Green Supply Chain Practices and Management Support have a positive significant influence on Organizational Sustainability, indicating the importance of green practices and management support in promoting organizational sustainability. In contrast, Technological Innovation and Regulatory Pressure did not show a significant influence on organizational sustainability. This indicates that while innovative technologies and existing regulations play an important role, their impact on sustainability has not been significantly felt in the context of the manufacturing industry. This research contributes to the organizational sustainability literature by highlighting the importance of integrating green supply chain practices and strong management support to achieve sustainability in the manufacturing sector.