International Journal of Applied Finance and Business Studies

The influence of work motivation, loyalty, and employee quality on employee performance at PT Ho Wah Genting Batam

Debora Winda Sari Simanjuntak, Alice Erni Husein — Tue, 09 Jun 2026 00:00:00 +0000

This study examined the influence of work motivation, loyalty, and employee quality on employee performance at PT Ho Wah Genting Batam. The research applied a quantitative descriptive and causal approach using primary data collected through questionnaires distributed to 152 employees selected from a population of 250 production department employees based on the Krejcie and Morgan sampling table. Data were analyzed using SPSS 26 through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test. The findings demonstrated that work motivation, loyalty, and employee quality positively and significantly affected employee performance both partially and simultaneously. The t-test results showed that work motivation had a significant effect on employee performance with a significance value of 0.029, loyalty with 0.005, and employee quality with 0.022, all below the 0.05 threshold. Simultaneously, the variables significantly influenced employee performance, as reflected by an F-count of 103.603 and a significance value of 0.000. The coefficient of determination indicated that 34.6% of employee performance variation could be explained by work motivation, loyalty, and employee quality, while the remaining percentage was influenced by other variables outside the research model. These findings confirm that improving employee motivation, strengthening organizational loyalty, and enhancing employee quality are essential strategies for optimizing employee performance within manufacturing companies.

Strategic human resource management in elementary education: The effect of competence on job satisfaction

Mohammad Hakim Mustaqim, Mardiana Mardiana — Tue, 30 Jun 2026 00:00:00 +0000

Teacher Teacher job satisfaction is an important issue in Human Resource Management because it is associated with employee motivation, commitment, and organisational effectiveness. Although teacher job satisfaction has been widely linked to leadership, working conditions, and self-efficacy, teacher competence is more frequently examined as an antecedent of performance than as a direct predictor of job satisfaction. Empirical evidence remains limited, particularly among public elementary-school teachers working in densely populated urban education systems in Indonesia. This study therefore examined the relationship between teacher competence and teacher job satisfaction among 160 public elementary-school teachers in East Jakarta. A cross-sectional quantitative survey design was employed. Teacher competence was operationalised through pedagogical, professional, social, and personal dimensions, whereas teacher job satisfaction encompassed satisfaction with work, the work environment, and social and managerial support. The data were analysed using descriptive statistics, item analysis, reliability testing, classical assumption tests, Pearson correlation, and simple linear regression. The findings showed that teacher competence (M = 4.18) and teacher job satisfaction (M = 4.10) were both rated positively. The regression model indicated a strong and significant positive relationship between teacher competence and teacher job satisfaction (r = .782; standardised β = .782; R² = .612; adjusted R² = .610; p < .001). These results suggest that teacher competence accounted for 61.2% of the observed variance in job satisfaction. This study contributes to Human Resource Management in education by positioning teacher competence as a strategic personal and organisational resource associated with positive work attitudes. The findings support competence development as a managerial strategy, particularly through professional training, digital-pedagogical development, mentoring, and academic supervision. Future studies should employ multivariable statistical models by incorporating recognition, leadership, workload, compensation, and other organisational factors.

The influence of attitude toward behavior and social media on customer intention on the SeaBank application

Nazifah Aini, Husnil Khatimah — Thu, 23 Apr 2026 00:00:00 +0000

This study examines how behavioral attitudes and social media shape customers’ intentions to adopt SeaBank digital banking service. Rapid fintech growth has pushed banks to enchance digital offerings and attract broadr user bases. Using quatitative methods, data come from 48 respondents via structured questionnaire and the sampling technique used in this study was purposive sampling. Data was conducted using the PLS-SEM revealed that behavioral attitudes significantly boost customer intentions, while social media shows a positive but non-significant impact. The model accounts for 38.8% of intention variance, highlighting attitudes as the dominant driver over social media in digital banking uptake.

The effect of financial literacy and financial technology on students’ financial behavior, with self-control as a moderating variable

Ovaldus Lamput, Fida Oktafiani — Sat, 27 Jun 2026 00:00:00 +0000

The purpose of this study is to determine how financial literacy and financial technology influence students’ financial behavior. In addition, this study examines whether the psychological factor of self-control affects the interaction between financial literacy, financial technology, and students’ financial behavior. This study uses primary data gathered via a questionnaire and takes a quantitative approach. The sampling technique applied in this study is purposive sampling, involving 98 student respondents. The data were analyzed using IBM SPSS Statistics through the Moderated Regression Analysis (MRA) method. Based on the analysis of the processed data, the results indicate that the independent variables financial literacy and financial technology have a positive and significant effect on the dependent variable, which is students’ financial behavior. Meanwhile, the psychological factor of self-control does not influence the interaction between the independent and dependent variables.

The effect of biophilic architecture on teachers' work stress and psychological well-being: A study at SMAN 1 Maumere

Martina Rudolfa Da Mendez, Ranhard Sonny Tommy Antou, Yohanes Maria Vianney — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of biophilic architecture on psychological well-being, analyze the influence of psychological well-being on work stress, analyze the influence of biophilic architecture on work stress and examine the role of psychological well-being as a mediating variable in the relationship between biophilic architecture and teacher work stress at SMAN I Maumere. The data analysis technique used SEM PLS. The results of the analysis show that biophilic architecture has a significant influence on psychological well-being and teacher work stress at SMAN I Maumere. Psychological well-being is proven to have a negative effect on teacher work stress. Psychological well-being plays a significant mediating variable in the relationship between biophilic architecture and teacher work stress. This proves that the application of biophilic design principles not only has a direct impact on reducing stress, but also provides an indirect effect through increasing psychological well-being.

The effects of sales growth, leverage, and firm size on tax avoidance: Evidence from Indonesian manufacturing companies, 2021–2025

Ratu Anggi Triani, Febby Febriana, Indra Sulistiana — Tue, 30 Jun 2026 00:00:00 +0000

Corporate tax avoidance remains relevant in Indonesia because low effective tax payments may weaken fiscal capacity, particularly when firms face financing and recovery pressures. This study examines the associations of sales growth, leverage, and firm size with the cash effective tax rate (CETR) of manufacturing firms listed on the Indonesia Stock Exchange. The final balanced sample comprises 10 firms and 50 firm-year observations for 2021–2025, selected through purposive screening for continuous listing, complete annual reports, and complete inputs for all variables. CETR is measured as cash taxes paid divided by profit before tax; therefore, a lower CETR indicates greater tax avoidance, whereas a higher CETR indicates lower tax avoidance. The available estimates were generated using pooled ordinary least squares as a baseline specification. Sales growth is negatively but not significantly associated with CETR (β = −0.142; p = 0.085), while leverage (β = 0.017; p = 0.012) and firm size (β = 0.013; p = 0.017) are positively associated with CETR. The model is jointly significant (F = 6.252; p = 0.001) and explains 29.0% of CETR variation (adjusted R² = 0.243). Because the dependent variable is CETR, the positive leverage and firm-size coefficients indicate higher cash tax rates and therefore lower—not higher—tax avoidance. Practically, tax authorities should prioritize persistent low-CETR patterns and the substance of financing arrangements rather than treating high leverage or large firm size as automatic evidence of avoidance. The contribution lies in clarifying the inverse interpretation of CETR and reassessing mixed evidence during the pandemic and early recovery period. Nevertheless, the small sample, detected heteroskedasticity, absence of fixed- or random-effects estimation, and lack of an ETR robustness test require cautious interpretation.

The influence of product quality, brand image, and electronic word of mouth on purchase decisions of Glad2Glow products on tiktok shop in Batam city

Jesvabbyona Jesvabbyona, Alice Erni Husein — Mon, 15 Jun 2026 00:00:00 +0000

This study examines the influence of Product Quality, Brand Image, and Electronic Word of Mouth (E-WOM) on consumers’ Purchase Decisions regarding Glad2Glow products on TikTok Shop in Batam City. A quantitative approach was employed using a survey method, with data collected from 100 respondents selected through purposive sampling. Primary data were obtained through questionnaires measured using a five-point Likert scale and analyzed using multiple linear regression with SPSS 26. The results indicate that Product Quality, Brand Image, and E-WOM each have a positive and significant effect on Purchase Decisions. Product Quality significantly enhances consumer confidence through product durability, material quality, conformity with product descriptions, and performance. Brand Image positively affects purchasing behavior by strengthening consumer trust and perceptions of brand superiority and uniqueness. E-WOM exerts the strongest influence, demonstrating the importance of online reviews, recommendations, and digital interactions in shaping consumer decisions. Simultaneous testing confirms that Product Quality, Brand Image, and E-WOM collectively have a significant effect on Purchase Decisions. The coefficient of determination shows that these variables explain 89.3% of the variance in Purchase Decisions, while 10.7% is explained by other factors not included in the model. The findings highlight the importance of maintaining product quality, strengthening brand image, and optimizing positive E-WOM strategies to improve consumer purchasing decisions in digital marketplace environments.

The influence of E-WOM, brand image, and brand trust on purchasing decisions of skintific skincare products in Batam city

Jevin Ronald, Muhammad Haldy — Tue, 09 Jun 2026 00:00:00 +0000

This study examines the influence of Electronic Word of Mouth (E-WOM), Brand Image, and Brand Trust on purchasing decisions for Skintific skincare products in Batam City. The research employed a quantitative approach using questionnaire data collected from 150 respondents who had purchased and used Skintific products. Data analysis was conducted using SPSS version 26, including validity, reliability, classical assumption, multiple linear regression, coefficient of determination, and hypothesis testing. The findings revealed that E-WOM, Brand Image, and Brand Trust each had a positive and significant effect on purchasing decisions. Simultaneously, these variables also significantly influenced purchasing decisions, with the coefficient of determination indicating that 85.6% of purchasing decision variation could be explained by the three independent variables. The results demonstrate that positive digital reviews, strong brand perception, and consumer trust play essential roles in encouraging consumer purchasing behavior toward Skintific skincare products. These findings highlight the importance of maintaining product quality, strengthening brand reputation, and optimizing digital consumer engagement to improve purchasing decisions in the competitive skincare industry.

The influence of academic adminisrative service quality on student satisfaction: Evidence from undergraduate students a Universitas Kristen Maranatha

Tue, 30 Jun 2026 00:00:00 +0000

The quality of academic administrative services plays a significant role in shaping students’ educational experiences and satisfaction levels. As one of the key indicators of institutional performance, effective academic administration contributes to the overall quality of higher education services. Despite extensive research on service quality and student satisfaction, limited studies have specifically examined academic administrative services within creative higher education programs, where administrative support is closely linked to students' academic experiences and learning processes. This study investigates the effect of academic administrative service quality on student satisfaction in the Visual Communication Design Undergraduate Program at Universitas Kristen Maranatha, Indonesia. A quantitative approach was employed using questionnaire-based data collection. The respondents consisted of 100 active undergraduate students representing the 2020–2023 cohorts. Data were analyzed using descriptive statistic validity and reavility tests, normality testing, and simple linear regression analysis The findings reveal a strong and statistically significant relationship between academic administrative service quality and student satisfaction. The coefficient of determination indicates that service quality explains 86.8% of the variation in student satisfaction. These findings highlight the strategic role of academic administrative services in enhancing student experiences and provide empirical evidence to support service quality improvement initiatives in higher education institutions, particularly in specialized academic programs. Therefore, the study confirms that improvements in academic administrative services contribute positively to higher levels of student satisfaction.

The influence of brand positioning brand image and price perception on repurchase intention toward finally found you skincare products in Batam city

Salma Saqilah Lubis, Alice Erni Husein — Tue, 30 Jun 2026 00:00:00 +0000

This study examined the influence of brand positioning, brand image, and price perception on consumers’ repurchase intention toward Finally Found You skincare products in Batam City. The research applied a quantitative approach using a survey method with purposive sampling techniques involving 100 respondents who had previously used the product. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 29. The findings demonstrated that brand positioning, brand image, and price perception each had a positive and statistically significant effect on repurchase intention, both partially and simultaneously. Brand positioning strengthened consumer recognition and confidence toward the product, while brand image enhanced trust and emotional attachment to the brand. Price perception also contributed significantly, indicating that consumers perceived the products as competitively priced and aligned with the quality and benefits received. Simultaneous testing confirmed that the three independent variables collectively explained a substantial proportion of the variation in repurchase intention. The study highlights the importance of strategic brand management and pricing policies in strengthening customer loyalty and sustaining competitiveness within the Indonesian skincare industry.

Xiaomi corporation's expansion motives into the Indonesian smartphone market (2014–2019)

Muhammad Kevin Hadziq Rasakhy, Reza Triarda — Fri, 12 Jun 2026 00:00:00 +0000

This study aims to explain Xiaomi Corporation’s expansion motives into the Indonesian smartphone market during 2014–2019 using the Springboard Perspective framework. The research problem arises from the increasing role of emerging market multinationals (EM MNEs) that expand into emerging markets to strengthen their global position. This study employs a qualitative descriptive method with a literature review approach. Data were collected from market research reports, government regulations, official company releases, and media publications. The data were analyzed using content analysis to identify findings based on asset-seeking and opportunity-seeking categories. The results reveal that Xiaomi’s expansion reflects a combination of asset-seeking and opportunity-seeking motives implemented simultaneously. On the asset-seeking side, Xiaomi established local assembly facilities and partnered with Erajaya for distribution networks and after-sales services, thereby overcoming latecomer disadvantages and reducing operational costs. On the opportunity-seeking side, Xiaomi leveraged Indonesia’s large, price-sensitive market, bypassed regulatory barriers through local investment, and exploited global scale advantages to offer competitive pricing. These findings confirm the proposition of the Springboard Perspective that EM MNEs use international expansion as a means to overcome home-country capability gaps while consolidating their global positions.

Determinants of financial recording behavior in MSMEs: The role of digital accounting literacy, self-efficacy, mental accounting, and financial discipline

Tue, 23 Jun 2026 00:00:00 +0000

This research investigates why MSME owners differ in their willingness to maintain systematic financial records. Using a behavioral accounting perspective, the study links digital accounting literacy, self-efficacy, mental accounting, and financial discipline to financial recording behavior. Data were obtained from 212 MSME owners and managers and processed using Partial Least Squares Structural Equation Modeling. The findings show that digital accounting literacy, self-efficacy, and mental accounting strengthen financial discipline and directly improve financial recording behavior. Financial discipline also becomes the strongest predictor of recording behavior and mediates the effects of the three antecedent variables. The model explains 58.7% of financial discipline and 68.4% of financial recording behavior. These results suggest that MSME bookkeeping practice depends not only on accounting knowledge or digital tools, but also on confidence, money separation habits, and repeated financial routines.

The influence of security and ease of use on purchasing decisions through the shopee application in Batam city

Muthi'ah Fitri Mas'udah, Alice Erni Husein — Tue, 09 Jun 2026 00:00:00 +0000

This study examines the influence of security and ease of use on purchasing decisions among Shopee users in Batam City. The research employed a causal associative quantitative approach using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. Data analysis was conducted using SPSS version 27, including validity, reliability, classical assumption, multiple linear regression, coefficient of determination, t-test, and F-test analyses. The findings indicate that security has a positive and significant effect on purchasing decisions, as reflected by a t-value of 4.487 and a significance level of 0.001. Ease of use also demonstrates a positive and significant influence on purchasing decisions, with a t-value of 5.139 and a significance value of 0.001. Simultaneously, security and ease of use significantly affect purchasing decisions, supported by an F-value of 85.968 and a significance level of 0.001. The coefficient of determination shows that both variables explain 63.9% of the variation in purchasing decisions, while the remaining 36.1% is influenced by other factors outside the study. The results suggest that stronger application security and higher usability increase consumer confidence and convenience, thereby encouraging online purchasing decisions through the Shopee platform in Batam City.

Mapping the evolution of people analytics in human resource decision-making: A PRISMA-based systematic literature review

Abdul Kadir, Abdurrahim Abdurrahim — Tue, 30 Jun 2026 00:00:00 +0000

The rapid growth of digital technology, big data, and artificial intelligence (AI) has accelerated the adoption of data-driven human resource management. Consequently, people analytics has evolved into a strategic capability that supports more effective HR decision-making through the use of employee data. However, previous reviews mainly focused on conceptual issues or organizational benefits, leaving limited comprehensive evidence regarding recent developments, AI integration, ethical concerns, and HR decision-making. This study addresses this gap through a PRISMA-based SLR of Scopus-indexed literature. This study examines research developments, key themes, benefits, challenges, and future directions of people analytics through a Systematic Literature Review (SLR) following the PRISMA guidelines. Data were collected from the Scopus database, yielding 104 articles that met the inclusion criteria. The findings reveal a substantial increase in people analytics publications since 2021, reflecting the rapid pace of digital transformation. Five major themes emerged from the literature: people analytics in HR decision-making, AI and machine learning integration, organizational value creation, organizational readiness and analytical capability, and data ethics and privacy. The evidence indicates that people analytics enhances the objectivity, accuracy, and effectiveness of HR decisions in recruitment, talent management, performance evaluation, and employee retention. Nevertheless, its implementation remains constrained by issues related to data quality, analytical capability, organizational resistance, and ethical concerns surrounding algorithmic decision-making. Overall, this study offers both theoretical contributions and practical implications for organizations.

Digital leadership, technological infrastructure, and digital readiness as determinants of employee performance in the telecommunications industry

Andi M Budihard, Titien Rahayuningsih, Asraf Asraf — Tue, 30 Jun 2026 00:00:00 +0000

Digital transformation has intensified the need for high-performing employees in the telecommunications industry. This study examines the effects of digital leadership, technological infrastructure, and digital readiness on employee performance. A quantitative explanatory design was employed using survey data from 182 employees in the telecommunications sector. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that digital leadership, technological infrastructure, and digital readiness have positive and significant effects on employee performance. Among these predictors, digital readiness has the strongest effect, indicating that employees’ ability, confidence, and adaptability in using digital technologies are critical for improving performance in digitally intensive work environments. The study contributes to digital transformation and employee performance literature by offering a socio-technical explanation of how leadership capability, technological support, and individual digital readiness jointly shape employee performance. Practically, the findings suggest that telecommunications companies should not only invest in technological infrastructure but also strengthen digital leadership and continuously develop employees’ digital readiness through training, coaching, and adaptive digital work systems.

The influence of health perception and brand image on le mineral purchases

Rival Jene, Gogi Kurniawan — Thu, 18 Jun 2026 00:00:00 +0000

Increasing public awareness of the importance of health and increasingly fierce competition in the bottled water industry help companies study the characteristics of potential buyers. This study was conducted to examine the reasons behind the purchasing decisions of Le Mineral products among students of STIE YAPAN Surabaya. This study used a quantitative approach involving 143 respondents selected through a purposive sampling technique. Data testing from this study used SPSS with multiple linear analysis. The results of the analysis show Health Perception and Brand Image significantly contribute to purchasing decisions, both partially and simultaneously. Brand Image proved to be a more influential factor than Health Perception in influencing consumer purchasing decisions. Furthermore, the research model was able to explain 58.2% of the variation in purchasing decisions, with the remainder coming from variables not discussed in this study. This finding is important as companies strive to pay more attention to image as a basis for consumer evaluation.

Accounting capabilities and financial reporting quality in emerging-economy MSMEs

Ria Rezki Amalia, Ahmad Hamid, Wiwin Sultraeni — Tue, 30 Jun 2026 00:00:00 +0000

This study examines how digital accounting capability, management accounting practices, and sustainability accounting practices influence financial reporting quality among micro, small, and medium-sized enterprises (MSMEs) in Kendari City, Indonesia, with accounting information system quality positioned as a mediating mechanism. Drawing on a capability-based and decision-usefulness perspective, this study argues that MSME financial reporting quality depends not only on digital accounting adoption but also on managerial accounting routines and sustainability-oriented documentation. Survey data were collected from 322 MSME actors and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that digital accounting capability and sustainability accounting practices significantly enhance accounting information system quality. However, accounting information system quality does not significantly improve financial reporting quality and does not mediate the relationships between accounting capabilities and financial reporting quality. Instead, management accounting practices and sustainability accounting practices emerge as the strongest direct determinants of financial reporting quality. These results indicate a capability-reporting gap, where digital and system-based accounting capabilities improve accounting information systems but do not automatically translate into high-quality financial reports. The theoretical contribution of this study lies in integrating digital, managerial, and sustainability accounting capabilities into a single explanatory model and demonstrating that sustainability accounting practices are a central antecedent of financial reporting quality in regional MSMEs. Practically, the findings suggest that MSME development programs should combine digital accounting training with management accounting literacy, sustainability documentation, and formal financial reporting routines.

Marketing strategy formulation using the business model canvas at gerai multiekspres

Denies Susanto, Tiara Asti Meida — Mon, 29 Jun 2026 00:00:00 +0000

This study formulates a marketing strategy for Gerai Multiekspres using the Business Model Canvas (BMC) as a diagnostic and strategy-formulation framework. The case is important because the outlet offers a multi-operator courier concept but experienced weakening shipment performance, indicating that service variety alone does not create sustainable differentiation. A qualitative descriptive case-study design was applied, supported by descriptive summaries of internal shipment records, customer-profile mapping, customer-need indicators, observation notes, and BMC documents. The analysis followed the Miles and Huberman model through data reduction, coding into BMC and service-quality categories, data display, triangulation across documents and observations, and conclusion drawing. The findings show that UMKM/online sellers are the priority segment because they generate repeated shipment potential and require operational convenience, tariff clarity, courier matching, pickup support, and digital information. The existing business model remains dominated by a one-stop multi-courier value proposition, broad customer segmentation, transactional relationships, and limited digital acquisition. The proposed model repositions Gerai Multiekspres as a shipment specialist supported by local ASPERINDO partnerships, consultative shipment advisory, omnichannel communication, merchant membership, proactive tracking, and measurable service indicators. The study contributes by showing how BMC can be used not only to describe business elements, but also to connect partner capability, customer-value diagnosis, service-quality improvement, and loyalty-oriented logistics strategy.

The influence of perceived emotional value and visual packaging on purchase intention toward Garnier cosmetics in Batam city

Fitri Anita Simangunsong, Alice Erni Husein — Mon, 15 Jun 2026 00:00:00 +0000

This study examines the influence of visual packaging and perceived emotional value on consumers’ purchase intention toward Garnier cosmetics in Batam City. A quantitative approach with a cross-sectional survey design was employed using structured questionnaires distributed to 100 Garnier consumers selected through purposive sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination analysis, and hypothesis testing. The findings indicate that visual packaging and perceived emotional value are perceived positively by consumers and significantly affect purchase intention. Visual packaging has a positive and significant effect on purchase intention (β = 0.232; t = 2.685; p = 0.009), while perceived emotional value exerts a stronger positive and significant effect (β = 0.764; t = 8.345; p = 0.000). Simultaneously, both variables significantly influence purchase intention (F = 327.090; p = 0.000) and explain 86.8% of the variance in purchase intention (Adjusted R² = 0.868). These results demonstrate that attractive packaging and positive emotional experiences play important roles in strengthening consumer buying interest, with perceived emotional value emerging as the dominant determinant of purchase intention toward Garnier cosmetics in Batam City.

Integration of customary audit and modern audit in marind customary communal financial management: A study in Merauke Regency, South Papua

Cici Girik Allo, Caecilia Henny Setya Wati, Ade Sri Ulita Br.Sembiring — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the integration of customary and modern audit practices in communal financial management within the Marind Indigenous community in Merauke Regency, South Papua. Although previous studies have discussed indigenous governance and accountability, limited research has explored customary audit mechanisms and their integration with modern auditing. This study addresses this gap by proposing an integrated audit framework that strengthens accountability while preserving customary values. A qualitative case study approach was employed involving 12 purposively selected informants, comprising four customary leaders, three communal financial managers, and five community members. Data were collected through semi-structured interviews, participant observation, and document analysis, and analysed using thematic analysis supported by open, axial, and selective coding. The findings reveal that customary audits rely on communal deliberation, witness testimony, customary sanctions, and the moral authority of customary leaders rather than documentary evidence. Accountability is maintained through collective participation, oral transparency, and social legitimacy. However, increasing administrative demands and limited financial documentation challenge the sustainability of customary governance. This study proposes an Integrated Customary Modern Audit Framework (ICMAF) that combines customary deliberation, witness-based verification, simple documentation, and formal accountability reporting. The framework contributes to indigenous accountability literature and offers practical guidance for developing culturally appropriate and sustainable communal financial governance.

Improving employee performance with authentic leadership through job satisfaction

Ahmad Ghoni, Karsikah Karsikah, Didit Haryadi — Mon, 29 Jun 2026 00:00:00 +0000

This study analyzes the influence of authentic leadership on employee performance with job satisfaction as a mediating variable in the Dream Wear Cooperative. The research gap can be seen from the inconsistency of previous study results related to the direct influence of authentic leadership on performance, as well as the limited research in the context of cooperatives compared to the banking and manufacturing sectors. This points to the need for more comprehensive testing of mediation models. This study used a causal quantitative approach with 115 respondents through saturated sampling techniques. The analysis was carried out using PLS-SEM SmartPLS 4.1. The results showed that authentic leadership had a significant effect on employee performance (original sample = 0.190, t-stats = 2.387, p = 0.017) and job satisfaction (original sample = 0.311, t-stats = 3.009, p = 0.003). Job satisfaction also had a significant effect on employee performance (original sample = 0.556, t-statistics = 7.475; p = 0.000). These findings confirm that job satisfaction plays an important role as a mediator that strengthens the influence of authentic leadership on employee performance. The novelty of the research lies in the testing of the mediation model in the context of cooperatives which is still rarely researched and the affirmation of the dominance of the role of job satisfaction in explaining the improvement of employee performance.

Understanding generation z financial planning through literacy, lifestyle and socioeconomic factors

Natalia Setia, Fida Oktafiani — Sat, 27 Jun 2026 00:00:00 +0000

This study aims to examine how financial literacy, parental socioeconomic status, and consumptive lifestyle influence the financial planning behavior of Generation Z in Surabaya Financial planning has become increasingly important for Generation Z due to the rapid growth of the digital economy and changing consumption patterns. This study uses a quantitative method with an explanatory research approach. The data collection technique was carried out through the distribution of questionnaires to 97 Generation Z respondents in Surabaya who were selected using a simple random sampling technique. The analysis was conducted with SPSS version 23, including validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression, as well as t-test and F-test. The results show that parental socioeconomic status and consumptive lifestyle do not have a significant partial effect on financial planning. However, when tested simultaneously, financial literacy, parental socioeconomic status, and consumptive lifestyle together influence Generation Z’s financial planning in Surabaya. Financial literacy is the most dominant variable in influencing financial planning. The findings of this study show the importance of increasing financial literacy for the younger generation to be able to manage finances in a more wise, planned, and oriented manner towards financial welfare in the future.

The effect of flexible working and job satisfaction on employee productivity at STIE GICI Depok

Fri, 12 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of flexible working and job satisfaction on employee productivity at STIE GICI. The research method used is a quantitative approach with data collection techniques through questionnaires to employees. The research sample used saturated sampling techniques, so that the entire population was used as respondents. Data analysis was carried out using multiple linear regression with the help of SPSS. The results of the study showed that partially flexible working had a positive and significant effect on employee productivity with a t-count value of 8.496 and a significance of 0.000. Job satisfaction also has a positive and significant effect on employee productivity with a t-count value of 4.351 and a significance of 0.000. Simultaneously, both variables had a significant effect on productivity with an F-calculated value of 49.872. The determination coefficient value of 54.4% shows that flexible working and job satisfaction can explain employee productivity.

The effect of digital readiness and technology acceptance on smart farming adoption in agribusiness management

Leny Rudihartati — Sat, 27 Jun 2026 00:00:00 +0000

This study examines the effect of digital readiness and technology acceptance on smart farming adoption intention and agribusiness management performance in Lampung Province, Indonesia. The agribusiness aspects examined in this study focus on operational efficiency, productivity, resource management, supply chain coordination, and market access. A quantitative explanatory design was applied using survey data from 150 respondents consisting of farmers, agribusiness actors, farmer group managers, agricultural extension agents, and agribusiness-related students or academics with relevant knowledge of digital agricultural technology. The research model includes Digital Readiness, Perceived Usefulness, and Perceived Ease of Use as antecedent variables, Smart Farming Adoption Intention as a mediating variable, and perceived Agribusiness Management Performance as the outcome variable. Data were analyzed using Partial Least Squares Structural Equation Modeling. The results show that digital readiness, perceived usefulness, and perceived ease of use significantly influence smart farming adoption intention. Adoption intention also significantly improves agribusiness management performance and mediates the relationship between digital readiness, technology acceptance, and performance. Perceived usefulness is the strongest driver of adoption intention, indicating that agribusiness actors are more willing to adopt smart farming when they perceive clear managerial benefits. This study contributes to technology acceptance literature by positioning smart farming adoption as a managerial transformation process, not only as a technological decision.

The influence of consumer perception, product quality, and brand image on purchasing decisions of pixy products in Batam city

Rahmadila Novi, Alice Erni Husein — Tue, 09 Jun 2026 00:00:00 +0000

This study examines the influence of consumer perception, product quality, and brand image on purchasing decisions for Pixy products in Batam City. The research applied a quantitative survey approach using questionnaires distributed to 119 respondents who had purchased or used Pixy products. Data were analyzed using multiple linear regression with the assistance of SPSS 25. The findings indicate that consumer perception, product quality, and brand image each have a positive and significant effect on purchasing decisions. Consumer perception was influenced by product accessibility, service quality, product completeness, and price suitability, while product quality was reflected through performance, safety, reliability, and conformity with consumer expectations. Brand image also contributed significantly by strengthening consumer trust and confidence in Pixy products. Simultaneously, all independent variables significantly influenced purchasing decisions, with the coefficient of determination showing that the model explained 63.8% of the variation in purchasing decisions. The study concludes that improving positive consumer perception, maintaining product quality, and strengthening brand image are important strategies for increasing consumer purchasing decisions in the competitive cosmetic industry.

The effect of career development and transformational leadership on employee performance with employee engagement as a mediation variable in the general department of the regional secretariat of Malang city

Fitri Handayani, Dwi Orbaningsih, Umi Muawanah — Tue, 30 Jun 2026 00:00:00 +0000

The purpose of this study is to examine and analyze how career development affects employee engagement, how transformational leadership shapes employee engagement, how career development contributes to employee performance, how transformational leadership impacts employee performance, and how employee engagement relates to employee performance. Beyond these direct relationships, this study also investigates whether employee engagement serves as a mediating variable between career development and employee performance, as well as between transformational leadership and employee performance. A total of 141 employees were involved as research respondents, with SmartPLS employed as the primary tool for data analysis. The findings reveal that career development exerts a significant effect on employee engagement, while transformational leadership demonstrates a positive contribution toward employee engagement. Regarding performance outcomes, both career development and transformational leadership proved to have meaningful impacts on employee performance. Employee engagement likewise emerged as a significant determinant of employee performance. In addition, the results confirm that employee engagement functions as a mediating variable in the relationship between career development and employee performance, as well as in the relationship between transformational leadership and employee performance.

Analyzing employee turnover risk to strengthen data-driven human resource retention strategies

Feti Arman — Sat, 27 Jun 2026 00:00:00 +0000

Employee turnover remains a strategic challenge in human resource management because it affects workforce stability, recruitment costs, productivity, and long-term organizational sustainability. This study aims to analyze employee turnover risk and translate predictive analytics results into data-driven human resource retention strategies. A quantitative predictive analytics approach was applied using the IBM HR Analytics Employee Attrition and Performance dataset, consisting of 1,470 employee records. Data were processed using RapidMiner through attribute selection, nominal-to-binominal transformation, role assignment, nominal-to-numerical conversion, 10-fold cross-validation, and model evaluation. Four models were examined: Naive Bayes, Decision Tree, Random Forest, and Gradient Boosted Trees. The evaluation used accuracy, precision, recall, F1-score, AUC, and confusion matrix, with emphasis on the Attrition = Yes class as the main indicator of turnover risk. The results show that Gradient Boosted Trees provided the most balanced performance, achieving 84.49% accuracy, 52.04% precision, 48.52% recall, 50.22% F1-score, and 0.796 AUC. These findings indicate that predictive analytics can support early identification of employees requiring targeted retention interventions. This study contributes to HR analytics literature by positioning predictive modeling as a managerial decision-support tool for retention planning. Future research should use actual organizational data, longitudinal designs, and explainable AI methods to improve model interpretability and application.