Journal of Management

The Mediation Role of Motivation In The Influence Of Competency On Employee Performance

Muji Rahayu, Chandra Kesuma Widhiarti — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to determine the role of competence in improving employee performance through motivation. The population is ASN employees of the X City Regional People's Representative Council (DPRD) Secretariat. The sampling technique used saturated sampling technique, namely all members of the population. Data collection was carried out by distributing questionnaires. This study uses a descriptive and verification approach with a survey method. Data processing was carried out using SPSS. After hypothesis testing, it can be concluded that competence and motivation partially have a positive and significant influence on employee performance. Likewise, competence and motivation simultaneously have a significant influence on performance. Mediation analysis used Process Macro Hayes analysis. The results of the hypothesis test state that motivation is proven to significantly mediate the influence of competence on performance. These results can be interpreted as high motivation can increase the influence of competence on employee performance.

Implementation of Digital-Based Accounting: The Impact of Accounting Information System Adoption on Financial Reporting Efficiency

Fri, 28 Aug 2026 00:00:00 +0000

The increasing complexity of business transactions and the growing demand for timely, accurate, and transparent financial information have driven organizations to shift from manual bookkeeping toward digital-based accounting through the adoption of Accounting Information Systems (AIS). This study aims to examine the impact of AIS adoption on the efficiency of financial reporting, with a focus on processing speed, data accuracy, and compliance with reporting standards. A quantitative approach was employed, involving 120 respondents consisting of accounting staff and financial managers from small and medium-sized enterprises (SMEs) and service-sector organizations that have implemented computer-based accounting systems. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results reveal that AIS adoption, measured through system quality, information quality, and user competence, has a positive and significant effect on financial reporting efficiency. Among the three dimensions, information quality shows the strongest influence, followed by system quality and user competence. These findings indicate that the effectiveness of digital accounting implementation depends not only on the sophistication of the technology itself but also on the quality of the information it produces and the readiness of the users operating it. The study offers practical implications for organizations seeking to strengthen their financial reporting processes through more strategic AIS investment and structured user training programs.

Mobile Marketing and its Effect on Consumer Engagement in Emetging Markets

Tirta Mulyadi, Fitriyah Astri, Ira Ningrum Resmawa — Tue, 18 Aug 2026 00:00:00 +0000

Mobile devices have become the primary gateway through which consumers in emerging markets access the internet, transact commercially, and interact with brands, a pattern driven by widespread smartphone affordability, expanding mobile network infrastructure, and the frequent absence of a preceding desktop-internet adoption phase. This article examines how mobile marketing, encompassing SMS and push notification campaigns, mobile applications, location-based marketing, mobile social media advertising, and mobile payment-integrated promotions, affects consumer engagement in emerging market contexts, and identifies the boundary conditions that differentiate emerging market dynamics from those observed in mature, high-income markets. Using a systematic narrative literature review method that synthesises academic and industry sources on mobile marketing, consumer engagement theory, and emerging market consumer behaviour, this study finds that mobile marketing exerts a generally positive effect on consumer engagement in emerging markets through mechanisms of perceived personalisation, interactivity, and convenience, consistent with the Technology Acceptance Model and the broader engagement marketing literature. However, this effect is substantially moderated by emerging-market-specific conditions, including infrastructural constraints such as intermittent connectivity and data cost sensitivity, a predominance of mobile-first rather than mobile-supplementary consumer journeys, high reliance on mobile money and QR-based payment rails, elevated privacy and trust concerns arising from lower regulatory maturity, and pronounced heterogeneity in digital literacy across urban and rural populations. The article further finds that engagement outcomes differ meaningfully by campaign format, with app-based loyalty mechanics and mobile-payment-integrated promotions generally outperforming undifferentiated SMS blasts, and with locally adapted, low-bandwidth creative formats outperforming content ported directly from developed-market campaigns. The article concludes with a conceptual framework linking mobile marketing instruments to engagement outcomes through the moderating role of infrastructural and socio-cultural context, and offers implications for marketers and platform designers operating in emerging economies.

Marketing Meets Money: The Role of Marketing Mix, Financial Literacy, and Brand Trust in Shaping Retail Investors' Decisions on Digital Investment Platforms in Indonesia

Adine Setya Wardhani, Widaningsih — Wed, 22 Jul 2026 00:00:00 +0000

Financial decision-making has traditionally been examined through the lens of economic rationality and behavioral finance, while the persuasive role of marketing has received comparatively little attention in finance research. This study bridges the finance and marketing literatures by examining how marketing mix, financial literacy, and brand trust jointly influence retail investors' decisions to invest through digital investment platforms in Indonesia. Using a quantitative explanatory design, data were collected from 250 active users of fintech investment applications through an online structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that marketing mix and brand trust significantly and positively influence investment intention, that brand trust partially mediates the effect of marketing mix on investment intention, and that financial literacy significantly moderates the relationship between investment intention and actual investment decisions by strengthening the conversion of intention into action. These findings indicate that investment decisions in the digital era are not purely rational financial calculations but are also shaped by marketing-driven perceptions of value and credibility. The study contributes to the emerging literature at the intersection of behavioral finance and marketing management, and offers practical guidance for fintech platforms in designing marketing communication strategies that build long-term investor trust rather than relying solely on short-term promotional incentives.

The relationship between job satisfaction, work-life balance and organizational commitment on employee performance. Academic Journal of Economic Studies

Amrina Rais, Nuuridha Matiin, Rosmiati Pakata, Endang Prihatiningsih — Wed, 01 Jul 2026 00:00:00 +0000

This study aims to determine the effect of work motivation and rewards on employee performance with job satisfaction as a mediating variable (case study of the East Kutai Regency Secretariat, Protocol and Leadership Communication Division). The sample size used was 54 respondents selected using Non-Probability Sampling using a census technique filled out by all ASN in the East Kutai Regency Secretariat, Protocol and Leadership Communication Division. The data analysis used in this study was quantitative descriptive, using multiple linear regression analysis and path analysis. The results of this study are as follows: Z = 1.994 + 0.730 X1 + 0.858 X2 and Y = 16.560 + 0.360 X1 + 0.652 X2 + 0.045 Z. The results of the t test show that work motivation and rewards have an effect on job satisfaction. Work motivation and job satisfaction do not have an effect on employee performance. While rewards have an effect on employee performance. The indirect effect between work motivation and rewards does not have an effect on employee performance through job satisfaction. The first coefficient of determination obtained from the independent variables (X1 & X2 against Z) in this study is 89.4 percent and the second coefficient of determination obtained from the independent variables (X1, X2 & Z against Y) in this study is 64.1 percent.

The Impact of Dynamic Pricing Strategies on Operating Profit and Consumer Perceptions of Price Fairness

Ami Nurhayati — Mon, 31 Aug 2026 00:00:00 +0000

Dynamic pricing, a strategy in which prices are adjusted in real time based on demand, capacity, competitor behavior, and other market signals, has become increasingly common across industries such as transportation, hospitality, and e-commerce. While dynamic pricing offers firms the potential to optimize revenue and operating profit, it also raises concerns regarding consumer perceptions of price fairness, which may in turn affect customer satisfaction and loyalty. This study examines the impact of dynamic pricing strategies on operating profit and consumer perceptions of price fairness, and further investigates whether perceived price fairness moderates the relationship between dynamic pricing intensity and customer loyalty. A quantitative approach was employed using data from 145 consumers who had recently purchased ride-hailing or online travel services that employ dynamic pricing, combined with financial performance data from four service providers. Data were analyzed using multiple linear regression and moderated regression analysis. The results show that dynamic pricing intensity has a positive and significant effect on operating profit, but a negative and significant effect on perceived price fairness. Furthermore, perceived price fairness is fo und to significantly moderate the relationship between dynamic pricing intensity and customer loyalty, such that the negative effect of aggressive dynamic pricing on loyalty is substantially amplified when consumers perceive prices as unfair. These findings suggest that while dynamic pricing can enhance short-term financial performance, firms must carefully manage pricing transparency and communication to mitigate the risk of long-term customer attrition.

The Role of the Village-Owned Enterprise (BUMDes) "Dewa Utama" in Improving the Economy of the Community in Watu Village, Marioriwawo District

Darmawati Manda, Andi Tenry Sose — Mon, 24 Aug 2026 00:00:00 +0000

Village-Owned Enterprises (BUMDes) serve as strategic instruments for fostering village economic growth by optimizing local potential and professionally managing village assets. This study aims to analyze the role of BUMDes "Dewa Utama"—located in Watu Village, Marioriwawo District—in boosting the local economy, while also examining its capital structure, business units, and financial performance. A qualitative descriptive method with a case study approach was employed; data were gathered from the official BUMDes Dewa Utama profile document and supplemented by a literature review. The findings reveal that BUMDes Dewa Utama, established on July 7, 2016, manages two primary business units: a retail unit marketing MSME products and local processed foods, and the "Watu Utama" sewing unit, which provides tailoring, alteration, and school uniform manufacturing services. Regarding capital, the total village capital injection received by the BUMDes up to 2022 amounted to IDR 455,978,395; the current remaining capital stands at IDR 255,978,395, following an allocation of IDR 200,000,000 for the development of the retail unit. Financial data indicate business earnings of IDR 10,550,000 and assets totaling IDR 65,894,000 with no outstanding debt, although there are still accounts receivable amounting to IDR 63,170,000. The study concludes that BUMDes Dewa Utama has contributed to strengthening the village economy through business unit diversification; however, it requires improved accounts receivable management and market expansion to further optimize its contribution to the Village's Own-Source Revenue (Pendapatan Asli Desa).

Digital Transformation In Human Resource Management: Its Impact On Employee Performance In The Industry 5.0 Era

Akhmad Baidun, Warkianto Widjaja, Arfin Bagea, Dwi Zulkifar Mulyadi, Muh. Yasin — Tue, 11 Aug 2026 00:00:00 +0000

The transition from Industry 4.0 toward Industry 5.0 has repositioned the human workforce from a peripheral component of automated production systems to the central, value-defining element of organisational strategy, placing renewed emphasis on human-centricity, sustainability, and resilience alongside continued technological advancement. Within this shift, human resource management has itself undergone substantial digital transformation, encompassing the adoption of artificial intelligence in recruitment and selection, data analytics in performance management, cloud-based human resource information systems, and digital learning platforms for continuous employee development. This article examines how digital transformation in human resource management affects employee performance specifically within the human-centric context that Industry 5.0 introduces, addressing the theoretical and practical tension between technology-driven efficiency and the renewed organisational commitment to employee wellbeing and human agency. Using a systematic narrative literature review method that synthesises recent academic literature on digital human resource management, Industry 5.0, and employee performance, together with current industry evidence on human resource technology adoption, this study finds that digitally transformed human resource practices, including AI-assisted talent acquisition, digital learning and development platforms, data-driven performance management, and employee self-service systems, are positively associated with employee performance through mediating mechanisms of engagement, perceived organisational support, and psychological empowerment. The review further finds that this positive relationship is contingent upon Industry 5.0-consistent implementation conditions, including human oversight of algorithmic decisions, transparent and explainable use of employee data, continued investment in reskilling and upskilling, and preservation of meaningful human interaction within otherwise automated human resource processes. Where digital human resource management is implemented in a purely efficiency-maximising manner without these human-centric safeguards, the review identifies a documented risk of diminished trust, algorithmic aversion, and disengagement that can offset or reverse the performance gains technology adoption is intended to produce. The article concludes with an integrative framework distinguishing human-centric from purely efficiency-driven digital human resource management, and offers implications for organisations seeking to realise the performance benefits of digital transformation while remaining aligned with the human-centric imperative of Industry 5.0.

Financial Literacy, Fintech Adoption, and the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia

Sugianto, Maria Lusiana — Fri, 10 Jul 2026 00:00:00 +0000

This study examines the influence of financial literacy and financial technology (fintech) adoption on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs constitute the backbone of the Indonesian economy, yet many continue to face constraints in accessing formal financial services and managing financial resources effectively. Using a quantitative approach with data collected from 150 MSME owners across West Java through a structured questionnaire, this study applies multiple linear regression to test the proposed hypotheses. The results indicate that both financial literacy and fintech adoption have a positive and significant effect on MSME financial performance, with fintech adoption showing a slightly stronger influence. These findings suggest that policies aimed at improving financial literacy and expanding access to digital financial services can meaningfully strengthen the resilience and growth of MSMEs. The study contributes to the growing body of literature on digital financial inclusion in emerging economies and offers practical implications for policymakers, financial institutions, and MSME actors.